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TMI Blog2022 (6) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... and 6 bales of soft toys with foam and 2 bales of soft toys without foam. The issue was adjudicated by the Joint Commissioner on 09.07.2021 and in appeal filed by the appellant, the Commissioner (Appeals) passed an order dated 07.12.2021 confirming the order of the lower authority. The appellants have approached the Hon'ble High Court of Madras seeking to set aside reassessment and detention certificate for waiver of demurrage charges. The Hon'ble High Court vide order dated 18.04. 2022 has remanded the matter back to this Bench to dispose of the appeal. 2. Learned Advocate Shri S. Bhaskaran appearing for the appellants submits that the original order has enhanced the declared value and ordered confiscation of the goods and allowed the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner of Customs, Chennai Vs Kanishka Enterprises 2018 (361) ELT 465 (Mad.) (ii) CC Chennai-II Vs Novel Impex - 2019 (365) ELT 312 (Mad.) (iii) Max Enterprises Vs Deputy Commissioner of Customs, Chennai 2019 (367) ELT 753 (Mad.) (iv) P. PerichiGounder Memorial Vs CC Chennai - 2019 (368) ELT 495 (Mad.) (v) Isha Exim Vs A.D.G., D.R.I, Chennai - 2018 (13) G.S.T.L.273 (Mad.) (vi) Giridhari Homes Pvt. Ltd. Vs Principal Commissioner of Customs, Chennai-III - 2018 (361) ELT 463 (Mad.) (vii) Hero Cycles Ltd. Vs UOI - 2009 (240) ELT 490 (Bom.) [This was judgement was confirmed by Apex Court as reported in 2010 (252) ELT A103 (SC)] (viii) Share Medical Care Vs UOI - 2007 (209) ELT 321 (SC) (ix) Eicher Tractors Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of own mind. 6. The careless manner in which duty is confirmed on the appellants is evident from the fact that valuation of shoes and sandals was made at Rs.85 per pair and the Notification No.1/2017 prescribes a rate of 2.5% for the shoes and sandals which are priced below Rs.500/- or the Notification No.18/2018 which prescribes a rate of 2.5% for shoes and sandals which are priced less than Rs.1000/- was not followed. 7. For these reasons and for the reason of non-adherence to the principles of natural justice, the impugned order to the extent of revaluation of goods which are not subjected to BIS specifications cannot be sustained. Therefore, we hold that orders given at para-18 (i) (ii) and (iv) do not stand scrutiny of law and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned authority for issuance of the same. 9. In the result, we pass the following order : (i) The orders issued by lower authority at sub-para (i), (ii) and (iv) of para-18 of Order-in-Original No.70/2021-Gr.3 dated 09.07.2021 are set aside. It is directed that the goods shall be assessed at the value declared by the appellants and the rate of duty shall be as applicable to such goods. (ii) The order at sub-para (i) of para-18 of the said order is modified to the extent that after the imposition of redemption fine, the department cannot put any conditions for re-export or whatsoever else. The condition is thus set aside. 10. The appeal is partly allowed with consequential relief, if any, in above terms. (Pronounced in Court on 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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