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2019 (4) TMI 913 - AT - CustomsRe-import/import of goods - N/N. 53/1997-Customs dated 03 June 1997 and 52/ 2003-Cus dated 31 March 2003 - remand of the case for de novo adjudication - Held that:- The documents produced by the appellant are bank realisation certificates from Punjab National Bank. Though the certificates are again the photocopies. However, the Department has also placed on record the verification report confirming all the requisite 4 certificates to be in order - But the Commissioner is observed to have ignored the documents, the bank realisation certificates to arrive at proper verification. Said verifying documents are now also placed on record and are acknowledged to have been verified as correct by the department also. Hence the demand of ₹ 8,55,087/-, ₹ 6897/- ₹ 3248/- and ₹ 2263 also stands set aside. Thus, the order under challenge has not complied the directions of remand properly. The only demand stands confirmed against the appellant is that of ₹ 3,05,011/- as the recovery of Customs duty forgone amount. The same has already been conceded by the appellant. The proportionate value of Redemption Fine is therefore, reduced to Rupee Three lakh and the proportionate penalty accordingly is reduced to Rupees One lakh only. Appeal allowed in part.
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