2018 (4) TMI 1048

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the impugned order, the learned Commissioner ordered for confiscation of export goods, imposed a redemption fine of Rs. 1,31,614/- and imposed a penalty of Rs. 65,807/- on the ground that the appellant has overvalued the export goods with an intention to claim the fraudulent drawback. The adjudicating authority mainly relied upon the market enquiry for arriving at the overvaluation.   2. Sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demption fine and penalty is not justified. He placed reliance on the following judgments: - (i) Tex-Age vs. CC, Nhava Sheva - 2008 (221) ELT 395 (TH.- Mumbai); (ii) CC, Mumbai vs. Tex-Age 2016 (340) ELT3 (SC). 3. Shri M.K. Mall, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the export goods. In the interest of justice, we give an opportunity to the Revenue as well as to the appellant to justify their respective stand. Accordingly, the adjudicating authority is directed to provide the market enquiry report to the appellant and the appellant should be given an opportunity to make their submission on such report. Thereafter the adjudicating authority shall pass a fre....