2019 (2) TMI 2139

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....pti Chauhan, Assistant Commissioner (AR) ORDER These appeals have been filed from the impugned order dated 24.08.2017 passed by Commissioner of Customs, Airport Special Cargo. 2. Earlier this matter was listed on 22.10.2018 for deciding the application filed by the Appellant. In the said application learned Counsel for the Appellant submitted that she is not contesting the value of goods ....

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....sonable profit margin of 10% into this assessable value cannot make the market value of the goods more than Rs.15,000/-. Therefore, according to her, imposition of redemption fine of Rs.12,50,000/- in respect of goods worth Rs.15,000/- is not sustainable. She also admitted that the aforesaid contention was not raised by the Appellants before the learned Commissioner because they were not expecting....

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....rities below. 4. After going through the impugned order and considering the rival contentions, I find that none of these submissions were raised before the learned Commissioner as a result of which there is no finding on these issues. This calls for remand of the matter back to the Appellate Authority to re-hear the matter and to decide the appeal afresh after considering these submissions of t....