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TMI Blog2017 (3) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... th law due to there being no details of contemporaneous inputs in the adjudication order. In the absence of contemporaneous import details, we have to hold that the impugned order is unsustainable and liable to be set aside and declared value needs to be accepted. Non-imposition of penalty on the CHA - Held that: - none of the ingredients of Section 112(a) is applicable as the adjudicating authority has not confiscated the goods u/s 111 - also the CHA's role in the entire case is not the one which would attract the provisions of Section 112(a) of the CA, 1962 for imposing penalty - imposition of penalty on the CHA is also devoid of merits and rejected. Appeal disposed off - decided in favor of importer and against Revenue. - C/473/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vagal to allow use of his IEC for the purpose of making the said imports. Show-cause notice was also issued to the CHA for the violation of the Regulations. All the three noticees contested the issue before the adjudicating authority. Adjudicating authority after following the process of law did not agree with the contentions raised and confirmed the differential duty along with interest and also imposed penalty on the assessee-appellant but did not impose penalty on the CHA. 5. Heard both sides and perused the records. 6. We find from records that the adjudicating authority in paragraph 16 has come to a conclusion that there was under-valuation of the goods imported and cleared by the main appellant during the period December 2002 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same time. In the entire order-in-original, we do not find any details as to the data on which reliance was so placed. (c) The adjudication order is contradicting itself inasmuch as in paragraph 15, it is recorded that the goods imported i.e. VCD, telephone etc., do not have any brand name and in paragraph 16 it is mentioned that identical and similar goods exported into India at about the same time and transaction value is taken for determining the assessable value. We are at loss to understand how unbranded goods can be similar/identical unless the same are identified by some technical experts. In the case in hand there is nothing on record to show that the contemporaneous import values of the goods are the same goods which are impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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