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2020 (2) TMI 196 - AT - CustomsRestoration of appeal - monetary amount involved in the appeal - HELD THAT - The present Miscellaneous Application is filed by revenue and the contention of revenue is that the disputed amount is more than ₹ 10 lakhs and being the Customs appeal the same is not covered by litigation policy and therefore, Final Order may be recalled and appeal may be restored to its original number - Appeal restored to its original number.
Issues Involved:
1. Recall of Final Order due to disputed amount exceeding ?10 lakhs in a Customs appeal. 2. Confirmation of Customs duty, confiscation of imported goods, and imposition of penalties. Analysis: Issue 1: Recall of Final Order The Appellate Tribunal, in response to a Miscellaneous Application filed by the revenue, noted that the disputed Customs duty amount exceeded ?10 lakhs, falling outside the purview of the litigation policy. The Tribunal, after examining the issue, observed that the disputed amount was around ?12 lakhs. Consequently, the Tribunal decided to recall the Final Order and restore the appeal to its original number for further proceedings. Since the matter involved a short issue, the Tribunal proceeded with the final disposal of the appeal. Issue 2: Confirmation of Customs Duty and Imposition of Penalties Upon reviewing the impugned order, the Tribunal noted that the proposal put forth by the revenue was to confirm Customs duty amounting to approximately ?12.66 lakhs and to confiscate the imported goods. The Original Adjudicating Authority had accepted all the revenue's proposals, classifying the goods under Customs Tariff Item No.73121090 and enhancing their value to USD 1250 per metric ton based on contemporaneous imports. Additionally, the Authority had ordered the confiscation of the goods, imposed a redemption fine of ?12.50 lakhs, and levied a penalty of ?5 lakhs. As all the revenue's proposals were accepted and implemented by the Original Adjudicating Authority, the Tribunal found no grounds for grievance on behalf of the revenue. In conclusion, the Tribunal deemed the appeal as infructuous and dismissed it, thereby disposing of the related application as well. The judgment was dictated and pronounced in open court by the members of the Tribunal.
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