KUSHALCHAND & CO. Vs. COMMISSIONER OF CUSTOMS, MANGALORE

JUDGEMENT

(1.) THIS is an appeal filed by the petitioner under Section 129(1) of the Custom Act, 1962 against the order of the Commissioner of Customs, Mangalore bearing No. 5/2010 dated 16 -7 -2010 in a remand back case in Final Order No. 1553/09 dated 29 -12 -2009 for the limited purpose of examining the amendment sheets of DFIAs and any other relevant clarification/circular to adjudicate the matter afresh following the principles of natural justice.

(2.) HEARD both sides.

(3.) THE following are the brief facts of the case. The appellants are traders and during the course of their business, had imported Cocoa Powder and sought clearance under the following Duty Free Import Authorizations issued against export of Biscuits.