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2013 (8) TMI 546 - CESTAT NEW DELHIEnhancement of Assessable Value –Smuggling of Goods u/s 2(39) – Confiscation of Goods u/s 111(d) - Redemption Fine and Penalty - Held that:- There was no dispute about import of old and used tyres which were found by Adjudicating Authority not hazardous but restricted items which could be imported only against a valid licence - Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section 2(39) of Customs Act, 1962 for which all tyres were liable for confiscation under section 111(d) - Valuation as suggested by Chartered Engineer was also rightly adopted to levy duty - Redemption fine and penalty had also rightly been imposed which does not call for interference. The value declared by the importer was in lower side as compared to the value suggested by independent Chartered Engineer and other contemporaneous import - the goods imported were not covered by the scope of the hazardous waste (Management, handling and trans boundary Movement) Rules, 2008 - the goods were undervalued and were imported in contravention of the provisions of import policy being restricted goods for which those were liable for confiscation u/s 111(m) and 111(d) of the Customs Act, 1962 respectively and while doing so, penalty was imposed u/s 112 of the said Act, value of import was re-determined – Decided against assesse.
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