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TMI Blog2017 (11) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) has travelled beyond the scope of show cause notice. In that circumstance, redemption fine and penalty on the charge of under valuation is not sustainable. Appeal allowed - decided in favor of appellant. - C/53348/2015-SM - A/61927/2017-SM[BR] - Dated:- 19-9-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Naveen Bindal, Advocate for the Appellant(s) Shri Satyapal, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order imposing redemption fine and penalty on them. 2. The brief facts of the case are that the appellant has filed bills of entry for clearance of old and used Digital Multifunction Printer Copier/Scanner/ Facsimile Machine with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not imposable. He further submitted that the ld. Commissioner (Appeals) has gone beyond the scope of show cause notice and held that the appellant has under-valued the goods and therefore, redemption fine and penalty are imposable on the appellant as the goods are liable for confiscation. In that circumstance, he submits that the impugned order, imposing redemption fine and penalty on the charge of under-valuation, is to be set-aside. 4. On the other hand ld. AR supported the impugned order. 5. Heard the parties and considered the submissions. I find that, in the show cause notice, the only charge against the appellant is that :- (i) the goods imported in contravention of Para 2.17 of Foreign Trade Policy should not be confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As the Commissioner (Appeals) has held that, for violation of Para 2.17 of Foreign Trade Policy, 2009-14, the goods are not liable for confiscation, in that circumstance, redemption fine and penalty are not imposable. 6. The ld. Commissioner (Appeals) has imposed the redemption fine and penalty on the charge of undervaluation and the same is not the allegation in the show cause notice. Therefore, I hold that ld. Commissioner (Appeals) has travelled beyond the scope of show cause notice. In that circumstance, redemption fine and penalty on the charge of under valuation is not sustainable. In the result, the impugned order qua imposing redemption fine and penalty on the appellant on the charge of undervaluation is set-aside. In these t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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