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TMI Blog2022 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv. & Shri Jeevesh Mehta, Advocate for the Appellant Shri M. P. Toppo, Authorized Representative for the Respondent ORDER PER SANJIV SRIVASTAVA : This appeal has been filed by the appellant against Order-in-Original No. KOL/CUS/PORT/27/2014 dt. 31.03.2014 passed by Commissioner of Customs (Port), Kolkata. The impugned Order held as follows:- I reject the declared value of Rs.7,04,153.60 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, 1962, arising out of re-determination of the value of the imported goods along with applicable interest under section 28AA of the Customs Act, 1962. (iv) I impose a penalty of Rs.10 lakhs/- (Rupees ten lakhs only) on Shri Kuldeep Sharma, proprietor of M/s Eagle International under section 112 (A) of the Customs Act, 1962. (v) I also impose a penalty of Rs.50 lakhs/- (Rupees 50 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner has recorded as follows:- 41. Record of the personal hearing- Noticee No.1, Shri Kuldeep Sharma was given opportunity for personal hearing on 21.10.2013. But he did not appear for personal hearing on designated date. Another opportunity for personal hearing was given to him on 05.11.2013. Again he did not appear for personal hearing. Once again opportunity for personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to the Original Authority for considering the issue a fresh after hearing the appellants. On the request of Counsel tentatively we direct the Commissioner to hear the appellant on 29 August 2022. In case of any difficulty, Commissioner may fix any other date convenient to him and hear the appellant on that date. Appellant should also fully cooperate with the Adjudicating Authority by attending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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