2005 (3) TMI 169

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....confiscation of goods viz. glass chattons and cup chains valued at Rs. 26,68.388/- (CIF) and Rs. 40,02,582/(LMV) under Section 111(d), (l) and (m) of the Customs Act, 1962 ('the Act') with an option to redeem goods on payment of redemption price of Rs. 10 lacs under Section 125 of the Act. The said order had further imposed a fine in the sum of Rs. 5 lacs on Shri Sashi Arora Respondent No. 5, 2 lacs each on his firms; who are arrayed as respondent Nos. 1 to 5 under Section 112(a) of the Act. The foundation of the said order passed by the Commissioner of Customs, CSI Airport, Mumbai, was the gross undervaluation of the goods with misdeclaration. The Tribunal while allowing the appeal was of the view that the respondents herein, neither under....

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....y "relating...... to the determination ..........." must be interpreted widely  so as to bring it within its fold not only the rates of customs duty or to the valuation of the goods for the purposes of assessment, but also issues incidental thereto. 6. Turning to the facts of the case at hand, learned Counsel for the respondent submitted that the show cause notice is mainly grounded on the ground that the goods were undervalued for the purpose of assessment of customs duty. The central issue involved in the adjudication was as to whether goods were deliberately undervalued. In this view of the matter, he submits that Section 130E(b) clearly provides appellate remedy before the Supreme Court. As such, this Court will be within its juri....

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....etitions directly relates to the dispute whether or not they are covered by the exemption notification, which can conveniently be gone into in an appeal filed under Section 35L of the Act. On the above canvas, we are clearly of the opinion that remedy provided under Section 35L of the Act is very much available to the petitioner. At any rate, we are of the opinion that the view taken by the Division Bench of this Court in the case of Colour Chem. Ltd. (supra) is a proper view and we respectfully follow the same." In the aforesaid backdrop, the learned Counsel for the respondent urged that this appeal should be dismissed in view of the availability of remedy before the Supreme Court. 8. Per contra, Shri R.V. Desai, learned Counsel for th....