2017 (3) TMI 832

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....Sarangi, Joint Commissioner (AR), for appellant Shri Sujay Kantawala, Advocate, for respondent Per: M.V. Ravindran This appeal is filed by the Revenue against order-in-original No. 86/2016/CAC/CC(Import) dated 31.3.2016. 2. The relevant facts that arise for consideration in the case in hand are the respondent herein had sought clearance of used crawler cranes by filing a bill of entry.....

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....n and vide the impugned order before us, redetermined the duty liability to Rs. 67,05,931/- as against Rs. 1,40,01,392/- with interest and also imposed penalties under Section 112(a). The adjudicating authority did not impose any penalty under Section 114A and 114AA and also did not impose any penalty on the managing director and the director of the respondent. Hence this appeal. 3. Learned dep....

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....he value. 5. On perusal of the grounds of appeal, we find that the grounds of appeal do not indicate as to what is extent or to the suppression which has been the reason for misdeclaration of the value by the respondent herein. The adjudicating authority has clearly recorded that in para 51 of the impugned order that though the respondent has not declared the fact from the department that they ....

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....stoms Act, 1962. 6. In view of the foregoing, we do not find any merits in the appeal filed by the Revenue. Accordingly, the same is rejected. 7. At this juncture, learned counsel submits that they have deposited an amount during the provisional release of the goods. After adjustment of the dues as per the impugned order, an amount is to be refunded to them and also seeking direction of the ....