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TMI Blog2018 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... o been considered in para 6 of Tribunal’s Order dated 06.12.2016. Therefore all the issues raised in the application have already been considered, therefore no error was found in the Tribunal’s Order. ROM application dismissed. - C/ROM/92450 To 92460/17-Mum, C/ROM/92462 To 92473/17-Mum, C/ROM/92550 To 92564/17-Mum & C/ROM/92566 To 92573/17-Mum And C/85156, 89151 To 89156, 89158, 89877 To 89882/13 & C/85024 To 85026, 85034, 85035, 85155 to 85158, 90163 To 90179, 90181 To - M/90883-90933/2017 - Dated:- 19-12-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) C/ 89156, 89158, 89877 To 89882/13 C/85024 To 85026, 85034, 85035, 85155 to 85158, 90163 To C/90179, 90181 To 90186, 85191/14 Shri Jhamman S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n merit of value with reference of Board Circular No. 32/2004-Cus dated 11.05.2004 and Public Notice No.145/2002 dated 03.12.2002. In the application the issue on confiscation of goods, penalty under Section 114A, bonafide belief were also raised. As regard the appeals filed by M/s Jharsanya Logistics Pvt. Ltd., he submits that this Tribunal has not given any findings on the appeals filed by M/s Jharsanya Logistics Pvt. Ltd. and dismissed the appeals, therefore there is a clear error apparent on record in respect of these appeals. 3. Shri Ahibaran, Learned Commissioner (A.R.) appearing on behalf of the Revenue reiterating the order of this Tribunal dated 06.12.2016, submits that the appellants have raised the issue which has been consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ics Pvt. Ltd., therefore the order to the extent it dismissed the appeals of M/s Jharsanya Logistics Pvt. Ltd. is recalled and taken up for fresh decision. The merit of the case was the under valuation by High Seas buyer of the goods. Accordingly, the differential duty demand was confirmed and same was upheld by this Tribunal in connection with the short payment. On M/s Jharsanya Logistics Pvt. Ltd., under Rule 112(a) of the Customs Act, 1962, we find that after sale of goods on High Seas basis by High Seas seller M/s Jharsanya Logistics Pvt. Ltd. transferred all the rights and liabilities to High Seas buyer, who entered into the shoes of importer, accordingly if at all there is any short payment or non-payment of Customs duty is committed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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