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2019 (2) TMI 1766 - CESTAT MUMBAIValuation - goods cleared to domestic users instead of being exported - initially the goods were cleared by the appellant against AR-3A/CT-3 certificate for exports, but the said goods were returned after 8 years without being used by the Kandla FTZ unit - adoption of methodology contained in the Board’s Circulars No. 422/55/98-CX., dated 21-9-1998 and 581/18/2001-CX., dated 29-6-2001 - penalty - HELD THAT:- The Department has adopted the methodology laid down in the Board’s Circular No. 422/55/98-CX., dated 21-9-1998 and 581/18/2001-CX., dated 29-6-2001 for determination of the duty when the goods were diverted to local market instead of being used by the manufacturer/exporter who procured duty free goods - there are no discrepancy in the reasoning of the learned Commissioner (Appeals) in adopting the methodology prescribed in the said two circulars. Consequently, the contention of the appellant for adoption of the transaction value of the diverted goods cannot be accepted. Penalty - HELD THAT:- The penalty imposed is too harsh and needs to be reduced - Consequently, the penalty reduced to ₹ 50,000/-. Appeal allowed in part.
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