2017 (7) TMI 150

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..... y - Held that: - the impugned order has not recorded a disposal of the request of the importer for re-test of the samples. Unless the test report is able to confirm that the goods have been misdeclared, the entire proceedings, based as they are on the allegation of attempt to evade the stipulation of floor prices imposed as a condition of import, would fail. The credibility of the test report has .....

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..... that had been provisionally released on execution of bond and deposit of security. The appeal pertains to imports vide bill of entry no.5967/14.06.1999. The remaining appeals are of the importer and, that of the director of the importing company, Shri Atul Bhatia against the same order that Revenue is on appeal against and that against order-in-original no.137/2005/CAC/CC/PK dated 16 th Decembe .....

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..... hat the notifications relied upon to proceed against them had expired owing to the self-destruct clause incorporated in those notifications. It is their contention that the adjudication order had wrongly invoked the violation of these notifications as the cause for imposition of penalty. Reliance is placed on the decision in Kolhapur Cane Sugar Co Ltd v. Union of India [2000 (119) ELT 257] t .....

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..... ad valorem, misdeclaration of quantity, if any, is not relevant. 5. The importer has questioned the propriety of ordering confiscation of goods once these had been abandoned as abandonment implied relinquishing of ownership of the goods with no further right to those goods. According to them act of relinquishing would vest the goods with the government and all further proceedings would have to .....

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..... ns made by the importer. A proper appreciation of the circumstances can be rendered only at the level of the adjudicating authority. To enable that to be done, we set aside the impugned orders and remand the matter back to the original authority for a fresh decision after hearing the submissions of the importer. Appeal is accordingly disposed off. (Pronounced in Court on 12/06/2017) - - T .....

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