PIONEER BUSINESS Vs. COMMISSIONER OF CUSTOMS,

JUDGEMENT

(1.) AFTER hearing for sometime, this condonation of delay and appeal was taken up for a final decision today after consent of both sides since the matter revolves in a very narrow area.

(2.) THE Commissioner vide his impugned order had observed that exemption under Notfn.No. 11/97 claimed by one M/s. Pioneer Business Bangalore was not eligible and he imposed penalty on the said firm as well as on one Shri. Anil Lohia, Sole Proprietor of M/s. Pioneer Business Bangalore under Section 112 A of Customs Act, 1962, and on certain other parties, demanded duties from M/s -Pioneer Business Bangalore and imposed redemption fines on the goods impugned.

(3.) THE appeal on the other parties, on whom penalties were imposed was remanded for denovo adjudication vide CEGAT Interim Order No. 1295 and 1296/2000 dt. 15.9.2000. The present appeal of M/s. Pioneer Business Enterprises and late Shri. Anil Lohia filed on his behalf by the legal heirs, alongwith condonation of delay is considered. The delay of approximately 3 months and 12 days from the date of said receipt of order by the deceased proprietor which is required to be condoned as explained due to the death of the Proprietor and mixing up of the papers and filing of the same by the legal heirs subsequently. Affidavit to this effect are placed on record. We therefore would condone the delay, admit the appeal and set aside the order and remand the same back to the Learned Commissioner for denovo adjudication. Final order No. 1295 and 1296/2000 remanded for denovo adjudication the very said order for denial of natural justice and on the question of mis -declaration not having taken into account the decision of Supreme Court in the case of Northern Plastics 1998 (101) ELT 549 (S.C). This appeal also decided accordingly.