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TMI Blog2023 (6) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that The failure of the original authority to comply with the direction in remand to disclose the margin of profit that prompted the fine and penalty, the matter would normally have to be remitted back by another remand order. However, the paucity of evidence and the negligible scope for ascertainment at this stage deters us from doing so. The redemption fine and penalty imposed on the respondent to the tune of 10% 5% respectively on the assessed value is sufficient - there are no infirmity in the impugned order and the same is upheld - appeals filed by the Revenue are dismissed. - Customs Appeal No. 75359 of 2019 - FINAL ORDER NO. 75580/2023 - Dated:- 2-6-2023 - HON BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) And HON BLE MR.K.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2019 (365) ELT 958 (Tri.-Mumbai), wherein this Tribunal has observed as under : 4. We find that proceedings initiated against most of the imports commenced even before the filing of bills of entry. In these circumstances, invoking of Section 111(m) which applies to 111(m) any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of Section 54; does not appear to be in conformity with law. Confiscation of goods is empowered when material particulars are with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy of such ascertainment by a process that is not only bereft of validity but also inconsistent with the remand order. The Tribunal, in its remand order, had allowed determination of value of misdeclared goods. That part of the remand order appears impossible to comply with ex post facto in the light of the finding that 4. From the examination report (only one consignment was subjected to 100% examination on first check basis), which was already on record it appeared that imports in these cases were of a mixed lot consisting of used garments and also 40% to 50% mutilated single cut garments. xxxx 20. Before proceeding further it is pertinent here to state that the exact description and quantity of goods, container wise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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