9911796707
TMI Blog2017 (5) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ion issue - both the parties have agreed that the second condition has not been complied with in the impugned order - we approve the impugned order regarding the discussion on the valuation issue but is set aside to facilitate and remand the matter back to the original authority to comply with the direction no. 2 pertaining to Development Commissioner for calculation of cumulative NFE - appeal allowed by way of remand. - Application No. E/MISC/50040-50042/2015 Appeal No. E/122-124/2010-EX[DB] - FINAL ORDER No. 52992-52994/2017 - Dated:- 19-4-2017 - Mr. (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Technical Member Present Shri S. Sunil, Advocate for the appellant Present Shri B.K. Singh, Special Counsel and Shri Dhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stages. First the Commissioner shall decide the issue of mis-declaration of value and description of the metal scrap imported and the linked issue of liability of confiscation of the seized goods under section 111(d) and (m) of the Customs Act and liability of the Appellants to penalty under section 112 (a) of the Act on this count. For this purpose, the Commissioner shall provide to the appellants, all the relied upon documents in support of the allegation of under-invoicing and mis-declaration of the description of the goods, including the reports, if any, received form the customs authorities of USA and Italy. Cross-examination of the officers of DRI who had conducted inquiry with the customs authorities of USA and Italy shall also be al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d condition has not been complied with in the impugned order. 8. When it is so, then we approve the impugned order regarding the discussion on the valuation issue but is set aside to facilitate and remand the matter back to the original authority to comply with the direction no. 2 pertaining to Development Commissioner for calculation of cumulative NFE. 9. It is expected that the adjudicating authority will comply with this direction at the earliest and in any case within a period of three months and by providing reasonable opportunity to the appellant. Fresh evidence, if any, may be admitted as per law. The impugned order is modified accordingly. Appeal is partly allowed by way of remand. [Dictated and Pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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