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Issues involved: Appeal against Order-in-Original under Section 129E of the Customs Act, 1962 seeking waiver of pre-deposit.
Summary: The appeal was filed against an Order-in-Original passed by the Commissioner of Customs, New Delhi. The appellant imported Cloves of Zanzibar origin and the Custom House determined a higher value than the declared value, leading to confiscation of goods, imposition of penalties, and direction to pay duty on the enhanced value. The appellant contested the rejection of the transaction value and enhancement of value, arguing lack of basis and material. The Department supported the confiscation and quantification of penalties. The appellant requested acceptance of the declared value based on invoice and other documents produced. During the hearing, the appellant reiterated their stance on the declared value and challenged the proposal to load the value, while also offering to clear the goods on payment of duty on the proposed loaded value. The Commissioner held that the appellant had accepted the loaded price during the personal hearing, but the Tribunal found that the appellant did not accept the loaded value to preclude challenging it further. The Tribunal emphasized the lack of evidence supporting the loaded value and the reliance on waiver of show cause notice. Regarding the debiting of value against the import licences, the Commissioner debited the loaded value instead of the declared CIF value, leading to inadequate coverage and action under Section 111(d) of the Act. The appellant cited various court decisions to argue that only the declared CIF value should be debited unless evidence of extra consideration is present. The Tribunal did not delve into this aspect as the case was remanded for a fresh decision on valuation. In conclusion, the Tribunal set aside the impugned order and remanded the case for a fresh decision by the Commissioner. The appellant was directed to pay the duty demanded under protest and furnish a bank guarantee for clearance of goods.
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