COMMISSIONER OF CUSTOMS Vs. ARIF KHICHI

JUDGEMENT

(1.) In spite of second call, none have appeared for the respondents.

(2.) By order dated 16th April, 2018, the following common substantial question of law was framed:-

(3.) In view of the limited controversy involved we are not required to narrate facts and issues in detail. We would only state necessary facts to decide the afore-stated common question of law. The undisputed position is that that show cause notices were issued by the Additional Director General, Directorate of Revenue Intelligence ("DRI" for short) to the respondents and thereupon original adjudication orders were passed by the Office of the Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi. These original adjudication orders were challenged and set aside by the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal' for short) in view of its earlier decision in Final order No.53941-53942/2017, Doaba Stud & Agriculture Farm versus Commissioner of Customs (I & G) decided on 12th June, 2017. The decision of the Tribunal in Doaba Stud & Agriculture Farm reads as under:-