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TMI Blog2019 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per Shri P. K. Choudhary : The present Miscellaneous Application has been filed by the Appellant seeking condonation of inordinate delay of 166 days in filing the appeal before this Tribunal. 2. In view of the submissions advanced by the ld.D.R. for the Revenue and the reasons explained in the Misc. Application, the delay in filing the appeal before this Tribunal, is condoned. The Miscellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order-in- Appeal and restore the assessment made in case of Bills of Entry No.3763703 dated 30.12.2015 passed by the Deputy Commissioner of Customs, Group 3, Custom House, Kolkata. 5. Revenue is represented by Shri S.Guha, AC(AR), none is present for the respondent. 6. Heard ld.DR and perused the appeal records. 7. On perusal of record I find that the Commissioner (Appeals) in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad accepted the enhanced value and duty was paid in excess on enhanced assessable value from declared value to USS 1.316 (when they only agreed up to USD 1.10) and the importer had paid the extra duty. 37. Accordingly, enhanced assessed value is confirmed. I set aside the confiscation under Section 111 (m) of the Act but uphold the confiscation under Section 111 (d) of the Act. 38. In so far a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efield reported in 1891 appeal case at page 179, wherein it was held that "discretion means when it is said that something is to be done with discretion of the authorities, that something to be done according to the rules of reason and justice, not according to private opinion. It should be according to law not humour. It is to be not arbitrary, vague and fanciful, but legal and regular." I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and A/523/Kol/2009 dt. 27.08.2009; accordingly I modify the OIO and reduce the redemption fine to 10% and penalty to 5% of assessed value as follows: Sr. No. Appeal File No. 55"..."/Cus)Appg)/Kol /Port/ "xxxx" B/E No. and Date Re-assessed/ confiscate value (in Rs.) Redemption fine @ 10% (in Rs.) Penalty @ 5% (in Rs.) 1. 144/16 2933928 dt. 15.10.15 40,59,300/- 4,05,900/-- 2,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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