MOTIAR SEIKH Vs. COMMISSIONER OF CUSTOMS (PREV.), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appeal of the first appellant Shri Motiar Seikh has been dismissed by the lower authority on the technical ground that it was a joint appeal of all the three appellants. I am of the view that instead of rejecting the appeal in its entirety, it was open to the lower appellate authority to treat the same as the appeal of the first appellant and decide the same on merits. Hence, I set aside the impugned order in so far as it relates to the first appellant and remand the matter to the lower appellate authority for decision on merit after granting a reasonable opportunity of hearing to the first appellant.

(3.) AS regards the appeals of the other two appellants, I find that the lower appellate authority has passed a separate order setting aside the penalty against them and also opining that the seized currency belongs to the first appellant. As such, the second and third appellants have no grievance before this Tribunal and accordingly their appeals are dismissed. Appeal No. CSM -156/04 is allowed by way of remand and Appeal Nos. CSM 60 -61/05 are dismissed.