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TMI Blog2014 (3) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Mr. Justice S. Ravindra Bhat (Open Court) 1. This is an appeal under Section 130 of the Customs Act. The assessee challenges a final order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), whereby its appeal was dismissed. It urges that a substantial question of law - in respect of the valuation of imported hair - oil arises for consideration. 2. The appellant had im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the MRP stickers were not fixed on the goods. Alleging that the goods were liable for confiscation, they were seized. A show cause notice was issued and the Additional Commissioner by the Order in Original dated 23.3.2012 directed confiscation of goods valued at Rs. 2,66,273/-. They had been released on furnishing a bond and bank guarantee. The appellant was required to pay a redemption fee of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Notes of Foreign Trade Policy, when packaged commodities in respect of which the provisions of Standards of Weights and Measures Act, 1976 and the rules made thereunder are applicable, the MRP at which the goods are to be sold in packaged form to the ultimate consumer is required to be declared on each package. Since in this case, there is no evidence that prior to clearance of goods, MRP has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. Counsel emphasized that the Inspector who prepared the seizure memo or panchnama, did so without following due procedure and in the absence of any representative of the assessee. Most importantly, it was urged that the duty liability was discharged in full and in the circumstances, the search and seizure was illegal. It was also argued that the Customs or Central Excise authorities are not ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to the entire conspectus of circumstances. These questions were agitated before the CESTAT, which duly considered them. What the appellant/assessee is urging this Court to do is convert itself into a third court of appellate review. Whilst the Court has the power to answer substantial questions of law, at the same time, a mere error in the findings of one or the other lower authorities would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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