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of <h1>Customs Appeal: Value, Confiscation, Penalty Dispute Resolved</h1> <h3>NATHANI PAPER MILLS LTD. Versus COMMR. OF CUS. (IMPORT), MUMBAI-II</h3> NATHANI PAPER MILLS LTD. Versus COMMR. OF CUS. (IMPORT), MUMBAI-II - 2009 (241) E.L.T. 242 (Tri. - Mumbai) Issues:Challenge to Order-in-Original, Re-determination of value of goods, Confiscation of goods, Imposition of penalty.Analysis:The appellants challenged the Order-in-Original passed by the Commissioner of Customs, which involved several key aspects. Firstly, the order assessed the goods under a specific classification with an applicable rate of duty. Secondly, it rejected the declared value and re-determined the value of the goods under Customs Valuation Rule, 2007 based on the contemporaneous value of similar goods. Thirdly, the order included the confiscation of goods under a relevant section of the Customs Act, 1962, with an option for redemption upon payment of a specified fine. Lastly, a penalty was imposed on the appellants. The case revolved around the import of Waste Paper Rewinder Trim Rolls and the subsequent examination by the Container Scanning Division, which revealed discrepancies in the description of the goods. The Department alleged that the appellants attempted to evade customs duty by mis-declaring the goods.The appellants, in response to the examination findings, expressed willingness to pay any differential duty and waived the issuance of a show cause notice and personal hearing. Subsequently, the Commissioner issued the impugned order based on the appellants' letter. The Tribunal had earlier ordered the provisional release of the consignment upon payment of a security deposit due to the urgency of the situation. The consignment was cleared after the execution of a bond ensuring the usage of the goods for manufacturing paper/paperboards. The appellants later provided a certificate confirming the utilization of the imported waste paper for manufacturing purposes, leading to the cancellation of the bond by Customs.Considering the appellants' compliance with the law and the subsequent confirmation of the goods' utilization for manufacturing, the penalties and redemption fine were set aside. The appellants' acceptance of the value loaded by Customs was noted, and the benefit of exemption under a specific notification was allowed. As a result, the appeal was allowed with consequential relief, and the impugned order by the Commissioner was modified accordingly.
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