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TMI Blog2019 (12) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... on record any representation in defence of the appellant. Since the appellant have raised various grounds and the Adjudicating Authority had no occasion to consider the submission now made before Commissioner (Appeals) as well as before this tribunal, the matter needs to be remanded to the Adjudicating Authority - Appeal allowed by way of remand. - CUSTOMS Appeal No. 11032 of 2019 - Final Order No. A/12471/2019 - Dated:- 20-12-2019 - MR. RAMESH NAIR MEMBER (JUDICIAL) AND MR. RAJU MEMBER (TECHNICAL) Shri. S.J. Vyas, Advocate for the Appellant Shri. Vinod Lukose, Authorised representative for the respondent ORDER The brief facts of the case are that the appellant have imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Order-In-Original the appellant have filed the appeal before the Commissioner (Appeals). The Learned Commissioner (Appeals) modified the order of the Adjudicating Authority however reduce the redemption fine from ₹ 18 Lakhs to ₹ 12 Lakhs. Therefore, the present appeal is filed by the appellant. 4. Shri S.J.Vyas, Learned Counsel appearing on behalf of the appellant submits that goods were wrongly confiscated as the Adjudication Order is beyond jurisdiction of the officer who passed said order. He submits that as regard SEZ Unit the competent authority is the jurisdictional officer whereas the order was passed by the Additional Commissioner (Adj.) Customs House, Kandla who has no jurisdiction over SEZ. Therefore ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h August, 2016 and Notification dated 5th August, 2016 (F.No.D.6/40/2012-SEZ) (F.No.C.1/1/2009-SEZ). 5. On the other hand, Shri Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that the partner of the appellant firm has accepted the enhancement of the value of imported goods and also waived the Show Cause Notice therefore, it is established that the appellant have misdeclared the value in the Bill of Entry. Accordingly, the order passed by the lower authority confiscating the goods is correct and legal. He placed reliance on this tribunal Order No.A/11519/2019 dated 8/8/2019 of West Zonal Bench Ahmedabad in the case of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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