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Issues:
Appeal against Order dated 11-4-2005 & 20-4-2005 by Commissioner of Customs (Port), Kolkata regarding clearance of Xmas Lights consignments. Analysis: The Appellants imported 3 consignments of Xmas Lights, with the first being cleared after a nominal increase in value. The other two faced examination by Directorate of Revenue Intelligence, cleared at enhanced prices pending investigation, with Appellants accepting the price increase and executing a bond for provisional assessment. The Commissioner confirmed differential duty of Rs. 5,09,851.00, leading to confiscation of goods and imposing penalties on the Proprietor and Proprietary Concern. The Appellants argued their acceptance of enhanced value was to expedite clearance and avoid demurrage, with duty payment made without prejudice. They contested the lack of justification for further price enhancement post-acceptance and penalties imposed. The Department argued Appellants admitted the value increase, waived show cause notice, and paid duty on accepted prices, thus justifying the actions taken. The Tribunal noted the Appellants accepted the initial price enhancement but disputed a second increase post D.R.I. investigation, expecting a chance to defend based on evidence collected. They highlighted the lack of disclosure of investigation outcome after provisional assessment, emphasizing duty payment on second enhancement was without prejudice. The Tribunal agreed that the Proprietory Concern and Proprietor should not face separate penalties, and due to provisional assessment, no penalty on the Firm was warranted. In conclusion, the Tribunal set aside the Commissioner's Order, remanding the matter for fresh consideration after disclosing investigation materials to the Appellants, ensuring a reasonable opportunity for a hearing. The decision aimed to address the lack of evidence disclosure post-provisional assessment and the issue of separate penalties, emphasizing a fair and informed reconsideration by the Commissioner.
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