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2017 (3) TMI 912 - CESTAT MUMBAIConfiscation of the goods cleared by M/s Spak Exports - non-imposition of penalties on the CHA - Revenue's case is that some importers were utilizing regular import channels for importing various consumer items such as VCD players, Car Stereos, Video Cassettes, for handicam cameras, mobile accessories etc., and declared very low price and also for various contraventions undertaken - rejection of declared value - Held that: - the conclusion reached by the adjudicating authority, that the value of the contemporaneous import needs to be applied is incorrect and is not in consonance with law due to there being no details of contemporaneous inputs in the adjudication order. In the absence of contemporaneous import details, we have to hold that the impugned order is unsustainable and liable to be set aside and declared value needs to be accepted. Non-imposition of penalty on the CHA - Held that: - none of the ingredients of Section 112(a) is applicable as the adjudicating authority has not confiscated the goods u/s 111 - also the CHA's role in the entire case is not the one which would attract the provisions of Section 112(a) of the CA, 1962 for imposing penalty - imposition of penalty on the CHA is also devoid of merits and rejected. Appeal disposed off - decided in favor of importer and against Revenue.
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