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2019 (11) TMI 1751 - AT - CustomsLevy of ADD - Classification of goods - Embroidery machine needle - applicability of Circular No. 24/2011 dt. 31.05.2011 - Confiscation - redemption fine - penalty - HELD THAT:- The amount of duty involved in the case is Rs.1,38,91,406/-. Therefore, it is found that original authority has exceeded the breach as contained in the circular cited above and has decided the issue which is beyond his jurisdiction in terms of monetary limits prescribed by the Board’s Circular No.24/2011-Cus. dated 31.05.2011. Under the circumstances, it is found that an order passed beyond the jurisdiction is not sustainable and is required to be set aside. To this extent, the impugned order also is liable to be set aside as the same did not consider the basic limits for adjudication proceedings prescribed by the Board and powers conferred under Section 12 of the Customs Act, 1962. The issue requires to go back to the competent authority for re-adjudication after following the principles of natural justice. Ld. Counsel for the appellants, while expressing no objection for remanding the case back to the competent authority, requests that as life consignments are pending, a time frame for adjudication of the case may be put in place - matter remanded to the competent authority who shall re-adjudicate the case within 12 weeks of receipt of this order. Appeal allowed by way of remand.
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