2019 (11) TMI 1751

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....chnical) Ms. T. Usha Devi, DC (AR) For the Appellant Shri B. Satish Sundar, Advocate for the Respondent JUDGEMENT Per P. Anjani Kumar The respondent i.e. Shree Salasar Tools had filed a Bill of Entry No.6974966 dated 27.06.2018 for the clearance of various goods declared as "Baloon machine, plastic balloon pump, party throw flower, plastic clothing accessories, load cell, embroidery....

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.... giving option to redeem the goods on payment of fine in lieu of confiscation of Rs.35 lakhs, while imposing penalty of Rs.1 lakh on the appellant under Section 112 (a) of the Customs Act,1962. Ld. Commissioner (Appeals) vide order dt. 16.10.2018, on appeal filed by the respondent remanded the matter back to the original authority for determination of the classification of "Embroidery machine need....

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....,38,91,406/-. Therefore, we find that original authority has exceeded the breach as contained in the circular cited above and has decided the issue which is beyond his jurisdiction in terms of monetary limits prescribed by the Board's Circular No.24/2011-Cus. dated 31.05.2011. Under the circumstances, we find that an order passed beyond the jurisdiction is not sustainable and is required to be set....