2024 (10) TMI 512

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....stoms Appeal No.76872 of 2018 Customs Appeal No.76873 of 2018 Customs Appeal No.76875 of 2018 Customs Appeal No.76876 of 2018 HON'BLE MR.ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON'BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri Subrata Debnath , Authorized Representative for the Appellant None for the Respondent ORDER Per Ashok Jindal : The reason for delay in filing the appeal before the Tribunal is explained satisfactorily. Accordingly, we condone the delay in filing the appeals before the Tribunal. The applications for condonation of delay are allowed. 2. The Revenue has also filed applications for staying the operation of Orders-in-Appeal Nos.Kol/Cus(Port)/AA/1752-1757/2017 dated 08.11.2017 passed by Commissioner ....

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....emption fine and penalty to 10% & 5% respectively. 8. Against the said order, the Revenue is before us. 9. Heard the parties and perused the records. 10. We find that this issue came up before this Tribunal in the case of Venus Traders Vs. Commissioner of Customs (Import), Mumbai reported in 2019 (365) ELT 958 (Tri.-Mumbai), wherein this Tribunal has observed as under : "4. We find that proceedings initiated against most of the imports commenced even before the filing of bills of entry. In these circumstances, invoking of Section 111(m) which applies to '111(m) any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the decl....

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....ation of the fine, should be made known to the appellant. It is, therefore, the manner in which the original authority had, in the first instance, ascertained the margin of profit that was required to be supplied to the appellants. The original authority has patently failed to do so and has tried to rectify the deficiency of such ascertainment by a process that is not only bereft of validity but also inconsistent with the remand order. The Tribunal, in its remand order, had allowed determination of value of misdeclared goods. That part of the remand order appears impossible to comply with ex post facto in the light of the finding that '4. From the examination report (only one consignment was subjected to 100% examination on first c....