2017 (5) TMI 934

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....cate for the Appellant Shri Yogesh Agarwal, DR for the Respondent ORDER Per Archana Wadhwa: As per the facts on record, the appellant imported one Hummer H2 right hand drive each from Dollar Auto Works, Dubai, UAE. It has been alleged that the appellant failed to fulfill certain conditions as laid down in the Import Licensing Note of Para 2(II) (a) and Para 2 (II)(C) of ITC (HS) policy....

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.... any reasoning for reduction in the redemption fine and penalty. It was further observed that though the Tribunal has powers to do something, there ought to be the justification for the exercise of that authority and in the present case, the redemption fine and penalty imposed by the Commissioner was sufficient and not warranting any further reduction. Accordingly, the Hon'ble High Court vide this....

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.... the Commissioner being order no. 13/2015/DM/Pr. Commr/IMP/ICD.TKD dated 26.05.2015. Vide the said order the Principle Commissioner (Import) enhanced the value of the car from Rs. 22 lakhs approx to Rs. 41 lakhs approx and confirmed the customs duty to the extent of Rs. 44 lakhs approx along with imposition of penalty of identical amount and redemption fine of Rs. 10 lakhs. The said order is impug....

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....d with the orders passed by the authorities below. In such a scenario, initiation of fresh proceedings against the same importer by way of fresh show cause notice alleging under valuation of the car can neither be appreciated nor be upheld. If the Revenue was of the view that there was undervaluation of the car, the same should have been taken up by the Revenue in the first set of adjudication its....