2011 (1) TMI 1020

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..... of the Appellate Commissioner's order.  There is nobody to oppose this application despite notice. We have examined the records and heard the learned SDR and we have found sufficient reason for a remand of the case to the lower appellate authority.  Therefore, after staying operation of the Appellate Commissioner's order to the limited extent indicated in the stay application, we take up .....

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..... any invoice and further that the value of Rs 7500/-for each dog should be considered for assessment. The respondent also waived show-cause notice and personal hearing.  The Assistant Commissioner of Customs valued the 'Beagle' at Rs 7575/- and the other dog (female 'Pug' of seven years old) at Rs 53,000/- and also held both animals liable to confiscation under Section 111 (d) of the Customs A .....

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..... eyond his jurisdiction to order refund of fine and penalty to the importer. 3. Reiterating the above ground of the appeal, the learned SDR submits that the Assistant Commissioner's order confiscating the animals under Section 111 (d) of the Customs Act, imposing fine of Rs 12,000/- in lieu of such confiscation and imposing a penalty of Rs 5000/- was not challenged by the party and that the said d .....

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