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2016 (5) TMI 390 - HC - CustomsLegality and correctness of impugned order - Petitioner placed heavy reliance on the contents of Circular No.27/2015-Customs dated 23.10.2015 and pleaded that the communication sent to the Customs Officials reference to the dropping of Criminal Proceedings pending against the accused committed offences in case of baggage and outright smuggling cases and in case of appraising cases and commercial frauds. Held that:- it is observed in candid terms that 'the market value of the goods smuggled by the Petitioner was approximately ₹ 31.83 lakhs and further the valuation of smuggled goods at ₹ 21,22,150/- as per the Order-in-Original was not merely a mechanical replication of the internet prices of the smuggled goods etc., the necessary qualitative and quantitative details relating to the valuation of the smuggled goods at ₹ 21,22,150/- were not furnished on the side of the Respondent before this Court. Also, the Petitioner had not availed a valuable/ reasonable opportunity of being heard before adjudication wherein admittedly, a penalty of ₹ 1,50,000/- was imposed upon the Petitioner. As such, in view of the aforesaid divergent stand taken by the respective parties in regard to the valuation of the goods smuggled by the Petitioner in India in the subject manner in issue and also as to the applicability of the Circular No.27/2015-Cus, this Court, in the interest of Justice, Fair Play, Equity, Good Conscience and even as a matter of prudence, sets aside the impugned order passed by the trial Court and allows the Criminal Revision Petition. - Decided in favour of appellant
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