COMMISSIONER OF CUSTOMS (P) PATNA Vs. VIKASH AGARWAL

JUDGEMENT

(1.) Heard.

(2.) This miscellaneous appeal is preferred against the order No.FO/77523-529/2017 dtd. 9/10/2017 passed by the Customs, Excise and Services Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in Custom Appeal No.129 of 2012 whereby and whereunder the learned Tribunal was pleased to set aside the order - in - original No.04-CUS/CC/DRI/12 dtd. 22/2/2012 passed by the Commissioner of Customs, Patna and remand the matter to the original authority for fresh consideration in line with the observation contained therein.

(3.) It is not in dispute that pursuant to the notice to the show cause dtd. 4/8/2011, issued by the Additional Director General, DRI, Zonal Unit, Lucknow, the proceedings under the Customs Act, 1962 stood concluded with the passing of the order dtd. 1/3/2012 (Annexure A/2 page, 38), passed by the Commissioner of Customs, Patna.