ORDER
Chittaranjan Satapathy, Member (T)
1. Heard, both sides. The appellants are 100% EOU and have exported 18370.80 kgs. of Cotton yarn to Singapore. The stuffing of the export consignment was supervised by the Excise Officials of Panhala Range, Kolhapur Division and the container was sealed in their presence as per the Certificate recorded on the AR4. The consignment was subsequently exported under supervision of Customs Officials. Subsequently, the buyer in Singapore intimated the appellants that 6531.84 kgs. of the goods were found short.
2. The learned CA appearing for the appellants states that the show cause notice demanding duty on the shortage has been issued consequent to the appellants themselves informing the department about the alleged shortage. I find that a police complaint has also been filed and the order-in-original records recovery of Rs. 4,00,000/- alleged to be the sale proceeds of the goods found short. The learned CA states that the investigation in this regard has not been completed by the Police department and hence it is not established whether the goods have been stolen before export from India or in transit or at the destination in Singapore. In view of the fact that the investigation has not been completed by the Police, as per the recent report obtained by the appellants, I am of the view that the order passed by the lower appellate authority is pre-mature. The same is set aside and the matter is remanded to the original authority with the direction that the matter may be adjudicated afresh after obtaining a final report from the Police authorities.
3. The appeal is allowed by way of remand.
(Dictated and pronounced in Court)