2011 (8) TMI 251 - AT - Customs

Confiscation of goods - Import of goods - Since, the appellants imported 146 pcs of old and used complete photocopier incorporating optical system low speed and medium speed and 16 pcs tonner at the declared value of US 25920 - the lower authorities have enhanced the value of the goods on the basis of DOV data as also chartered engineer s certificate - Accordingly the original adjudicating authority enhanced the value, confiscating the goods for non production of licence - Assessee submitted that the impugned order stands passed by the Commissioner (Appeals) without application of mind and without hearing the pleas advanced before him - It is also the grievance of the learned Advocate that the original authority relied upon the chartered engineer s opinion regarding the value of the imported goods which was never supplied to them - Hence, remanded the matter to the Commissioner (Appeals) but for the fact that the adjudicating authority while enhancing the value had not provided the chartered engineer s certificate to the appellants - As such, there was violation of principle of natural justice at the original authority stage - Accordingly, set aside the impugned order and remand the matter to the original authority for de novo decision.

Summary

Issues: Valuation of imported goods, non-production of license, penalty imposition

In this case, the appellants imported photocopiers and toner at a declared value. The lower authorities enhanced the value based on data and a chartered engineer's certificate, confiscating the goods for non-production of a license. The original adjudicating authority imposed a fine and penalty. The Commissioner (Appeals) upheld the valuation and non-production of license but reduced the redemption fine and penalty. The appellants appealed against this decision, while the Revenue appealed against the penalty reduction. The Tribunal noted discrepancies in the Commissioner's findings, observing that the appellants did contest the valuation and license issues. Due to a lack of natural justice in not providing the engineer's certificate, the Tribunal set aside the decision and remanded the matter for a fresh decision. The Revenue's appeal against the penalty reduction was also remanded for reconsideration based on the outcome of the valuation and license disputes. Ultimately, both appeals were allowed by way of remand, emphasizing the importance of fair procedure and consideration of all relevant aspects in such cases.