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2015 (9) TMI 761 - AT - CustomsDemand of differential duty - Demand of CVD - Confiscation u/s 111(m) - Penalty u/s 112 - Held that:- Goods were seized by the Customs and provisionally released on execution of bond and bank guarantee. The adjudicating authority has come to the conclusion that the goods are undervalued and therefore, he re-determined the value and demanded a differential duty. He has also held that the importer is liable to pay CVD on the basis of MRP. No quantification of duty has been made by the adjudicating authority. Further, the issue of confiscability of the items and the imposition of penalty proposed in the show-cause notice has not been examined by the adjudicating authority. Thus, there are many infirmities in the impugned order. Therefore, we set aside the impugned order to the extent of non-confiscation of goods and non-imposition of penalty and remand the matter back to the adjudicating authority for consideration of these issues raised in the show-cause notice in accordance with law. Needless to say that the importer should be given an adequate opportunity of defending their case before the denovo order is passed. - Decided in favour of Revenue.
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