2019 (1) TMI 80

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.... Per Shri P. K. Choudhary : The present Miscellaneous Application has been filed by the Appellant seeking condonation of inordinate delay of 166 days in filing the appeal before this Tribunal. 2. In view of the submissions advanced by the ld.D.R. for the Revenue and the reasons explained in the Misc. Application, the delay in filing the appeal before this Tribunal, is condoned. The Miscellane....

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.... Order-in- Appeal and restore the assessment made in case of Bills of Entry No.3763703 dated 30.12.2015 passed by the Deputy Commissioner of Customs, Group 3, Custom House, Kolkata. 5. Revenue is represented by Shri S.Guha, AC(AR), none is present for the respondent. 6. Heard ld.DR and perused the appeal records. 7. On perusal of record I find that the Commissioner (Appeals) in the impugned ord....

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....d accepted the enhanced value and duty was paid in excess on enhanced assessable value from declared value to USS 1.316 (when they only agreed up to USD 1.10) and the importer had paid the extra duty. 37. Accordingly, enhanced assessed value is confirmed. I set aside the confiscation under Section 111 (m) of the Act but uphold the confiscation under Section 111 (d) of the Act. 38. In so far as....

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....field reported in 1891 appeal case at page 179, wherein it was held that "discretion means when it is said that something is to be done with discretion of the authorities, that something to be done according to the rules of reason and justice, not according to private opinion. It should be according to law not humour. It is to be not arbitrary, vague and fanciful, but legal and regular." I find th....