Customs, Excise and Gold Tribunal - Calcutta
Santosh Karmakar, Jeeban Krishna Ghosh ... vs Commissioner Of Customs (P), West ... on 1 November, 2001
JUDGMENT
Archana Wadhwa
1. After dispensing with the condition of predeposit of penalty amount of Rs. 10,000/- imposed on each of the appellant, I take up the appeals itself inasmuch as the impugned order has been passed by the Joint Commissioner of Customs, West Bengal, Calcutta without considering the appellants' reply filed in response to the show-cause notice. As per Shri P. Mookherjee, ld. Advocate appearing for the appellants, I find that originally the show-cause notice was issued to the appellants which was answerable to the Deputy Commissioner of Customs.
2. The appellants filed their reply to the said authority. However, the case was finally adjudicated by the Joint Commissioner. It is the contention of the ld. Advocate that though in the impugned order it has been mentioned that the said reply was filed but the pleas raised therein have not been considered by the adjudicating authority. Accordingly, I set aside the impugned order and remand the matters to the original adjudicating authority for denovo decision after taking into account all the submissions made by the appellants in their reply to the show-cause notice. All the three appeals are allowed by way of remand. Stay Petitions also get disposed of.
3. Dictated and pronounced in the open Court.