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TMI Blog2009 (8) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed by the revenue for enhancement of redemption fine imposed by the lower authorities. 2. The brief facts of the case are that M.V. Prem Aparna, a bulk coal carrier, owned by the respondent arrived at the inner anchorage of Mumbai Port for discharging coal into barges at the designated area at Haji Bunder, Mumbai. One un-manifested wooden case from board was offloaded in-stream into a ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in tune with Board Instructions No. 8/62/68/Customs-VII dated 12-3-70 that there is no mention about the item being new, used or old in which case it is difficult to ascertain the value of the item, that it is not clear as to where from the invoice No. CLS/002-2206/2007, which was formed on which basis, the valuation was obtained; that there was no mention of Margin of Profit as well as the mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the same, the revenue is before me. 5. The ld. JDR re-iterated the ground of appeal which were taken by department before the Commissioner (Appeals). 6. On the other hand, the ld. Advocate appearing on behalf of the respondent submits that as the value of the goods in this case was Rs. 1.03 lakhs and a redemption fine of Rs. 85,000/- and a penalty of Rs. 95,000/- has already been im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding order issued for smooth functioning of assessment and examination work and in no way interferes with discretion of assessment authority. Standing order to be read and understood accordingly. Section 151A ibid. 7. Heard. 8. I find that the value of the goods is Rs. 1.03 lakhs and the redemption fine and penalty against that the goods is Rs. 1.8 lakhs has already been released by the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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