9911796707
TMI Blog2001 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... et Ram Kait, Member (T) (Oral)]. - This is a Revenue appeal against Order-in-Original No. 18/95, dated 28-12-95 dispatched on 6-2-96. The Revenue has stated that there is no correct determination of description and value and since the importers had themselves agreed to the enhancement of the value, the Commissioner ought to have accepted the value of US $ 585/- P.M.T. instead of US $ 468/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry as "Assorted Colour Cardboard", there is thus mis-declaration of the goods in so far as the description of the goods concerned attracting provisions under Section 111(M) of the Customs Act, 1962 which the Commissioner failed to invoke to confiscate the goods because of such mis-declaration. He has also stated that out of 34 samples drawn for test, 8 samples were found to be paper which c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as an Adjudicating authority, he should have gone by the facts placed before him and should have confiscated the goods since there was a mis-declaration of the description of the goods and allowed clearance of the goods against payment of appropriate duty only. He also submitted that once the Commissioner of Customs found the value declared is not acceptable and because of which he has ordere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were allowed to be cleared on production of Licence. To cover the goods under import, they were not able to produce the licence at the time of import in respect of 24% of the quantity, i.e. paper alone, for which, the ld. Commissioner has allowed them to produce the Licence subsequently which they produced and cleared the goods after payment of appropriate duty. In view of the fact that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the goods, since the goods are not available for confiscation, no useful purpose will be served if we direct the Commissioner to adjudicate the confiscation of the goods which have already been cleared. Therefore, we refrain from giving any opinion on the question of confiscability or otherwise of the goods which have already been cleared. With the above modification, we allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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