2019 (1) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Application, the delay in filing the appeal before this Tribunal, is condoned. The Miscellaneous Application (COD) is allowed. 3. With the consent of both sides, the present appeal filed by the Revenue is being taken up for final disposal. 4. Revenue is in appeal being aggrieved by the impugned order passed by the Commissioner (Appeals), wherein he has reduced the fine and penalty under the condition that the goods could not be confiscated on the second charge of misdeclaration of value under Section 111(m) of the Customs Act, 1962 as the department could not bring any evidence which showed that the value declared in the subject bills of entry were misdeclared, thus leaving non-possession of a valid licence as the only offense to rend....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, the imposition of penalty is concerned, I find that since the goods were liable to confiscation only under Section 111(d) and have been confiscated, therefore imposition of penalty is sustainable in law. However, while imposing personal penalty the adjudicating authority observed in its OIO that in past in identical cases penalty equivalent to 10% was imposed and he imposed penalty of 11% giving no justification for such variation. I find that the penalty should not be imposed in such a....