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2013 (9) TMI 584 - AT - CustomsMisdeclaration of goods - SEZ unit - importing seconds and defective metal sheets and clearing them to domestic tariff area – Held that:- It was strange that after opening the container for one month the assesse did not chose to intimate either SEZ or customs port about the goods found which were not according to declaration – one of the customers to whom the goods were sold had clearly admitted that he was aware that goods had to be classified under Chapter 80 and stated that he did not know why the supplier did not do so - This was a strange situation - The buyer who was receiving goods knows what are the goods and their classification but the seller/importer/manufacturer does not know. Jurisdiction - Whether Commissioner had the power to confiscate or initiate proceedings against the appellant had to be considered – Held that:- The matter was remanded back to the original adjudicating authority with a direction that all the issues are kept open and he should decide the issue afresh - The observations regarding bills of entry assessment and mis-declaration had come out of the consideration of legal provisions and the regulations while considering the issue - the assesse did not had the opportunity to consider the aspect and make submissions and it would be a totally new legal observation which would be unjustified to rely upon to come to a conclusion – order set aside – decided in favor of assesse.
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