2020 (4) TMI 803

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hinmaya Seth, Advocates for the Appellant Shri. Rakesh Kumar, Authorised Representative for the Respondent C.J. MATHEW: This appeal is filed against order- in- appeal no.CCA-CUS/ D-II/ ICD/ IMP/1497/2016 dated 22nd December, 2017 of Commissioner of Customs (Appeals), New Custom House, New Delhi in which the order of the adjudicating authority has been modified to limit the penalty in relation t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... market enquiry was undertaken to elicit prices which were adopted for re-determination of assessable value. In the impugned order, the declared value of Rs. 53,10,379/- was re-determined at Rs. 46,41,840/- and, though confirmed as such by the first appellate authority, the redemption fine was reduced to Rs. 6,00,000/- and penalty to Rs. 3,00,000/-. 3. Learned Counsel for the appellant contests t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erefore, pleads for leniency in imposition of redemption fine and penalty. 4. Learned Authorised Representative pointed out that the issue pertains to sanction of drawback which is outside the jurisdiction of the Tribunal. He also pointed out that the mis-declaration is apparent from the record and that there has been no denial that goods were other than as described in the shipping bill. Further....