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Issues:
1. Confiscation of seized goods under Customs Act, 1962. 2. Payment of differential duty and interest. 3. Imposition of penalty under Customs Act, 1962. 4. Valuation of imported goods. 5. Confiscation of goods imported under ATA Carnet. 6. Reconsideration of penalty under Section 114A. Analysis: 1. The case involved the confiscation of seized goods valued at Rs. 43,12,650/- under Sections 111(d), 111(m), and 111(o) of the Customs Act, 1962. The Appellants were issued a Show Cause Notice to explain why the goods should not be confiscated. The Commissioner ordered the confiscation and offered redemption at a specified amount, leading to the appeal. 2. The Commissioner also demanded a payment of differential duty of Rs. 2,81,837/- along with interest. The Appellants had already deposited Rs. 2,79,057/- before the Show Cause Notice was issued, disputing the penalty and redemption fine. The issue of the demanded duty amount and interest was a significant aspect of the appeal. 3. In addition to the confiscation and duty payment, a penalty of Rs. 7.5 lakhs was imposed under Sections 112(a) and (b) of the Customs Act, 1962. The Appellants contested the penalty imposition, leading to a detailed examination of the penalty provisions and their applicability in the case. 4. The valuation of imported goods was a crucial point of contention. The Commissioner found instances of undervaluation in past import consignments, leading to differential customs duty payments. The Appellants contested the valuation findings, arguing against the Commissioner's conclusions based on admitted undervaluation instances. 5. The case also involved the confiscation of goods imported under ATA Carnet. The Appellants argued that duty had been paid on these goods by another party, thus contesting the imposition of penalty and double duty payment. The issue of confiscation under ATA Carnet imports required detailed reconsideration. 6. Considering the above issues, the Tribunal found discrepancies in the valuation process and the determination of liability for confiscation under various sections of the Customs Act. The case required fresh reconsideration in de novo proceedings, particularly concerning penalty under Section 114A and the redetermination of goods liable for confiscation. The appeals were allowed for remand to address these critical aspects comprehensively.
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