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TMI Blog2018 (6) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... carton labels, it appeared to the Customs authorities that the paraffin wax was fully refined. Therefore, samples of the goods were got tested in the Department's chemical laboratory. The Chemical Examiner reported oil content as 0.7 % and also observed that fully refined paraffin wax could have maximum oil content upto 1.5 to 2%. On the basis of this report, the Customs authorities framed against the importer a case of misdeclaration of description and value of the goods and accordingly issued a show-cause notice to them. Before the adjudicating authority, the party cited certain instances of import of semi-refined/fully refined paraffin wax through various ports in India in February 2008, which were said to have been assessed in the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable to fully refined paraffin wax with 0.7% oil content. Hence, in our view, the finding of misdeclaration of value also cannot be faulted. It would follow that the confiscation of the goods under Section 111(m) of the Customs Act is justifiable and consequently the penal provisions of Section 112 of the Act must also be held to have been correctly invoked against the importer. 6. The question remains as to whether the enhancement of value of the goods was correctly done by the Commissioner. We find that it is not in dispute that the enhancement of unit price of the goods from US $ 700 CF per MT to US $ 1400 CF per MT was made on the basis of data from NIDB for the month of April 2008. It appears, these data covered imports of fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. We have found substance in these submissions and therefore the learned Commissioner has got to determine the correct value of the goods afresh, in which exercise he shall not travel beyond the scope of the show-cause notice. Accordingly, we set aside the Commissioner's order except in respect of classification and confiscation of the goods and direct him to redetermine the amount of duty to be paid by the assessee. It would follow that the redemption fine will also have to be re-quantified in accordance with law. The penalty-related issue shall also be addressed afresh." 3. The present impugned order stand passed by the original adjudicating authority in de novo proceedings. As directed by Tribunal in the earlier order, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the earlier order. However, the matter was remanded for ascertaining the correct assessable value. It is seen that during the de novo proceedings also, the adjudicating authority has mainly relied upon the NIDB data, by rejecting the evidences produced by the importer to show that even fully refined paraffin wax was being imported at USD 700 to 775 PMT. Apart from the NIDB data, we note that there is no other evidences on record to show that the appellant had paid more consideration for the said goods to the supplier of the same. As such, we find no justifiable reasons to enhance the assessable value. 6. As regards the redemption fine and penalty, we note that the Tribunal in the earlier order has held that there is misdecl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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