9911796707
TMI Blog2009 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of law, I do no consider it a fit case, which warrants imposition of penalty and redemption fine. The same are set aside - C/585/2008 - A/95/2009-WZB/C-IV/SMB - Dated:- 24-2-2009 - Shri A.K. Srivastava, Member (T) REPRESENTED BY : Shri S.N. Kantawala, Advocate, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order]. - The appellants, by means of the present appeal, are challenging the Order-in-Original No. 53/2008 CC (Imp)/JNCH dated 27-5-2008 passed by the Commissioner of Customs (Import), INCH, Nhava Sheva by which he - (i) ordered the goods covered by B/E No. 821296 dated 9-5-2008 to be assessed under CTH 47079000 with applicable rate of duty; (ii) rejected the declared value and re-determined th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SD in respect of description which may affect the value of the goods warranting re-determination of additional duty; (ii) They are ready to pay the differential duty after reassessment of the goods by the assessing officer; (iii) They waive issuance of show cause notice and personal hearing. 4. The Commissioner, taking cognizance of the above letter dated 23-5-2008 filed by the appellants, passed the impugned order as referred to above. 5. Heard both the sides and perused the records. 6. I find that the Tribunal, vide Order No. S/190/08/SMB/C-II dated 30-5-2008 [2008 (231) E.L.T. 320 (Tri.)], keeping in view the urgency involved due to the fact that the demurrage charges on ten containers will be high and the appellants are agreea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y him was got verified by the learned SDR from the concerned Asstt. Commissioner. The Asstt. Commissioner has confirmed, vide letter dated F. No. V/End-Use/02/Nathani/08-09 dated 13-2-2009, addressed to the SDR, CESTAT, Mumbai, that the certificate dated 25-11-2008 has been issued by him. A copy of the letter dated 13-2-2009 of the Asstt. Commissioner has been placed on the record of the Tribunal by the learned SDR. I also find that on the basis of the End Use certificate dated 25-11-2008 given by the Asstt. Commissioner, the bond executed by the appellants has been cancelled by the Customs on 1-12-2008. 8. The appellants have reiterated before me that they have accepted the value loaded by the Customs and are not challenging the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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