2015 (3) TMI 375

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..... the decision in [2013 (12) TMI 1233 - CESTAT NEW DELHI], we set aside the impugned order and remand the matter to Joint Commissioner for fresh decision, after making up his mind as to against which assessee the duty is to be confirmed. - Matter remanded back - Decided in favour of assesse. - CUSTOMS APPEAL NOS. 51986, 52900 & 53548 OF 2014-CUS(DB) - Order Nos. FO/53506-53509/2014-Cus(Br) - Date .....

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..... and no useful purpose will be served by adjourning the appeals. For better appreciation, we reproduce the relevant part of the order of Joint Commissioner. (iv) I confirm the demand of differential Customs duty amounting to ₹ 42,69,567/- (Rs. Forty Two lakh Sixty nine thousand five hundred and sixty seven only) calculated on the basis of re-determined assessable value evaded by them as .....

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..... 2 of the Customs Act. 3. Apart from confirming the demand jointly and severely and imposing penalties jointly and severely as indicated above, he has also imposed separate penalties on various appellants under different sections of the Customs Act, 1962. 4. At this stage, we may refer to Tribunal's decision in the case of Rimjhim Ispat Ltd. v. CCE 2013 (293) ELT 124 (Tri. - Delhi) which .....

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