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TMI Blog2016 (7) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... e in violation of principles of natural justice. Accordingly, we set aside the impugned order and allow the appeal. Thus, we hold that the declaration made in the B/E No. 501649 dated 17.07.2009 filed by the appellants, does not suffer from any mis-declaration. The appellant will be entitled to consequential benefit in accordance with law. - Decided in favor of appellant. - Cus Appeal No. 503/10 - Final Order No. 70254/2016 - Dated:- 30-5-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) None for the Appellant(s) Shri D.K. Deb, Asstt. Commr. (D.R.) for the Department ORDER The appellant-importer, is in appeal being aggrieved by the impugned order, by which it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing, enhanced and re-determined the declared value of goods in respect of old used HSS Tools and New Butt Weld Tools in Prime Quality and ordered for re-assessment of these goods as per Section 17(4) of the Customs Act, 1962 under Chapter Heading No. 8207 9090 attracting duty @ 10% + 2% + 2% +1 % (Basic) plus 8% + 2% +1% (CVD) plus 4% SAD. He also confiscated the said goods under Section 111(d) (M) of the Customs Act, 1962 and imkposed redemption fine of ₹ 2,00,000/- and penalty of ₹ 1,00,000/- under Section 125 112 (a) (ii) respectively of the Customs Act, 1962. Hence the present appeal by the appellant. 3. Being aggrieved, the appellant preferred the appeal before the id. Commissioner (Appeals), wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tools wrapped in paper and in turn packed in card board packing. Accordingly, 5 (five) pellets or 4750 kgs of total consignment of 18 MT were taken as scrap as tools of this category, was found to be damaged. 8 (eight) pellets or 7600 kgs. Contain tools, which are used and remaining 1650 tools weighing 5700 Kgs. in 6 pellets are new. He further found that none of the tools are re-conditioned, consignment is otherwise neat and clean without ingress of any foreign material and except for machine tools, no other item is found in a container. This report was in supersession of the earlier report of Mr. Khera dated 28.07.2009, which were based on visual examination without destuffing of the container. Accordingly, the suggested value was : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Engineer, Mr. Sanjeev Kumar, who had given opinion at the instance of the Customs Department. We find that in the impugned order-in-appeal, the id. Commissioner (appeals) has failed to consider the grounds and have not recorded any findings on the same. Thus, we hold that the impugned Order-in-Appeal Order-in-Original, are both cryptic and are in violation of principles of natural justice. Accordingly, we set aside the impugned order and allow the appeal. Thus, we hold that the declaration made in the B/E No. 501649 dated 17.07.2009 filed by the appellants, does not suffer from any mis-declaration. The appellant will be entitled to consequential benefit in accordance with law. 8. Registry is directed to serve the copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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