9911796707
TMI Blog2022 (4) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 08.05.2008, the whole proceedings against them is vitiated and uncalled for. The impugned order so far this appellant is concerned, is set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 52958 of 2019-SM - FINAL ORDER No. 50377/2022 - Dated:- 28-4-2022 - Mr. Anil Choudhary, Member (Judicial) Sh. Harish Kohli, Advocate for the appellant Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The appellant had filed Bill of Entry No. 588883 dated 24.04.2007 under Section 46 of the Customs Act, 1962 for the container No. MSKU 8971306 by declaring the goods as Worn Clothing Other worn Articles covered in CTH 6309 having negligible commercial value, declared in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry within the stipulated time as provided under section 48 of the Customs act, 1962. We also find that the Commissioner has held that the bill of entry in the name of M/s Pacific was filed using manipulated documents including manipulated bill of lading. He has also recorded in the impugned order that both M/s Chirag as well as M/s Pacific have not cooperated in the investigation as well as adjudication proceedings. It is also on record that the goods imported by M/s Chirag have not been claimed by filing any bill of entry. As far as M/s Pacific is concerned they have relinquished the goods and have stated that they are not in a position to clear the goods. The Commissioner has also recorded the finding that the goods found in bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellants to put forth their case. We find that it would be fair to both the appellants that their case is also heard afresh by the Commissioner inasmuch as all the 3 appeals had arisen out of the same impugned order on similar grounds of appeal. 10. In line with the above discussions we allow the appeal by way of remand by setting aside the impugned order and remanding the matter to the Commissioner for fresh decision after giving effective opportunities to both the appellants to put forth their case in person. Relied upon documents, if any not received by the appellants, may also be supplied to them before that. We also make it clear that the appellants would not seek unnecessary adjournments and should co-operate in the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urged that during re-examination 14,000 kgs. goods were found as against total quantity of 21,000 kgs. approximately. The remaining 7,000 kgs. goods are yet to be located by CONCOR (custodian). It was also urged that prior to completing the adjudication, it is necessary to locate and re-examination of balance 7,000 kgs. goods. It is further urged that the appellant have declared proper transaction value. Further, appellant is not liable to pay demurrage and detention charges in the facts and circumstances. Further, pointed out that the condition of the goods has deteriorated over the long passage of time (about 10 years) as has been recorded in the examination order and accordingly calls for no adverse finding or imposition of penalty, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but have erred in revaluing and reclassifying the goods as new garments, and revalued the same at ₹ 32,17,500/- against the declared value of ₹ 2,50,000/-. What is worn and useless/ rejects of one person, may be useful and of value for somebody else. Thus, rejection of classification and revaluing the goods is arbitrary and fit to be set aside. Further, admittedly pursuant to remand by this Tribunal, when the goods have been re-examined, they have been found to be worn/ rags. It is also urged that the impugned order is more or less repetition of the earlier order-in-original, which has been set aside by this Tribunal. Thus, the impugned order has been passed in a mechanical way without application of mind. The appellant also re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
