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TMI Blog2012 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of redemption fine in lieu of confiscation and penalty on the appellant vide order passed by the Commissioner on 30.06.2005. The appeal filed against this order came up before this Tribunal and this Tribunal vide Final Order No.A/2359-2360/WZB/AHD/2009, dt.12.11.2009, held that out of the total quantity of 33,643 tyres imported by the appellant, a small quantity of 3,142 tyres was found to be in good condition and therefore, revision of classification in respect of these tyres under CSH No.40122020 was upheld and it was also held that the remaining tyres could not be classified under this heading as claimed by the Department. 2. The matter was remanded to original adjudicating authority with the following observations. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, unless it is shown otherwise, it has tobe held that they would be competent to decide whether particular tyre can be used directly or not. It has to be noted that we are not relying on their expertise as regards value else since even though they may have an. idea about second-hand tyre market, it cannot be said that they have the expertise. But as regards condition of the tyre and its usability, definitely re-treader would know whether the tyre is usable directly or not. Therefore, it will not be appropriate to reject the opinion of the re-treader as regards usability. As regards classification, once the tyres are held to be usable directly without re-treading in particular type of motor vehicles, the classification has to be ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so conscious of the fact that less than 10% of the tyres have been found to be usable and on this ground also, enhancement of value cannot be upheld. 8. Since a small quantity of less than 10% has been found to be usable, it cannot be said that the appellants have intentionally mis-declared the classification. What has been purchased apparently is a stocklot and in such purchase, some good quality tyres would always be found. Therefore, finding of mis-declaration cannot be upheld. Therefore, penalty imposed on the appellant also cannot be upheld. 9. From the above discussion, it is quite clear that except 3142 tyres which we have found classifiable as used tyres and therefore are restricted as per EXIM policy, in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner is in terms of the remand order passed by the Tribunal at all. He drew our attention to Para 7 of the order which has already been reproduced above, wherein it has been stated by the Tribunal that no case has been made out by the Department for enhancement of value after taking note of the facts and circumstances. Further, in Para 6, it was also held that re-treaders cannot be considered to have expertise in determining the value of second-hand tyres. 5. Under these circumstances, the action of the Commissioner in enhancing the value is against the direction of the remand order. On considering the submissions, we find that this submission of ld.Counsel is correct. Once it has been held that the value arrived at on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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