2016 (10) TMI 1163

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..... - By setting aside the undervaluation aspect, the Tribunal observed that appeal is allowed to that extent, without adverting to the quantum of RF and Penalty - we allow the ROM and proceed to decide the quantum of RF and Penalty - ROM application disposed off. - Application No. C/ROM/56210/2014-DB in Appeal No. C/391/2009-DB - Misc. Order No. M/51274/2016-CU(DB) - Dated:- 14-10-2016 - Ms. Archa .....

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..... mposed on the ground of policy violation as the appellant was not having valid license of import the goods. 3. On appeal against the order of original adjudicating authority, Commissioner (Appeals) set aside the charge of undervaluation in respect of used tyres with metallic frames. However, upheld the under valuation of tyres without metallic frames and the misdeclaration in quantum as also th .....

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..... Penalty. 6. On going through the Final Order No. 52806, dated 4-7-2014, we find the above averments made by the appellant, to be correct. By setting aside the undervaluation aspect, the Tribunal observed that appeal is allowed to that extent, without adverting to the quantum of RF and Penalty. 7. Accordingly, we allow the ROM and proceed to decide the quantum of RF and Penalty. 8. On bein .....

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