Home Case Index All Cases Customs Customs + AT Customs - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 251 - CESTAT, NEW DELHIConfiscation of goods - Import of goods - Since, the appellants imported 146 pcs of old and used complete photocopier incorporating optical system low speed and medium speed and 16 pcs tonner at the declared value of US$ 25920 - the lower authorities have enhanced the value of the goods on the basis of DOV data as also chartered engineer s certificate - Accordingly the original adjudicating authority enhanced the value, confiscating the goods for non production of licence - Assessee submitted that the impugned order stands passed by the Commissioner (Appeals) without application of mind and without hearing the pleas advanced before him - It is also the grievance of the learned Advocate that the original authority relied upon the chartered engineer s opinion regarding the value of the imported goods which was never supplied to them - Hence, remanded the matter to the Commissioner (Appeals) but for the fact that the adjudicating authority while enhancing the value had not provided the chartered engineer s certificate to the appellants - As such, there was violation of principle of natural justice at the original authority stage - Accordingly, set aside the impugned order and remand the matter to the original authority for de novo decision.
|