2014 (12) TMI 69

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..... hin the permitted limit. Hence, we find that there is no case for imposition of penalties. The penalties imposed under the impugned order are set aside and the appeals are allowed - Decided against assessee. - Appeal No.C/250, 251/04-Mum - - - Dated:- 13-2-2014 - S S Kang and P K Jain, JJ. For the Appellant : Shri C S Biradar, Adv. For the Respondent : Shri D. Nagveukar, Addl. Commiss .....

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..... ount, the value of goods exceeds the permitted limit. Thereafter, the adjudicating authority vide the impugned order ordered re-assessment of the goods. The adjudicating authority also allowed the appellants to get necessary clarification within 45 days from the Development Commissioner. In the absence of such clarification, the appellants were liable to pay differential duty. The appellants appro .....

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