2016 (7) TMI 360

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.... Shri  B. Balamurugan, AC (AR) - For the respondent ORDER       When the appellant filed two Bills of Entry on 04.03.2004 declaring the goods as "Integrated Receiver Decoder" also known as setup Box, Revenue disputed the same contending that to be "Digital Satellite Receiver".  Accordingly Revenue proceeded to assess the goods according to its assertion.&....

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....e redemption fine and penalty imposed without disputing the duty demanded.  It was precisely prayed that during a short period prior to filing of the Bills of Entry, changes in Notification has occurred.  Earlier Notification granted exemption to the goods imported.  But later Notification denied the same.  That caused confusion.  When exemption benefit was claimed by appe....

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....y to look into the circumstances of imposition of redemption fine and penalty.  While both sides are on rivalry submission as to the declaration of goods as presented and the appellant does not dispute classification as well as description of the goods, ld. Adjudicating authority had not conducted market enquiry to determine the market value for  imposition of redemption fine. He acted a....