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2019 (5) TMI 925 - AT - CustomsConfiscation of Vehicle - Penalty u/s 112 (a) of CA - Harely Davidson VRSC CKD - benefit of N/N. 021/2002- Cus Sr No 345 (1) - Revenue was of the view that goods have been misdeclared in terms of description and value and was also imported in contravention of the provisions and restrictions imposed by Policy Circular No 26 date 09.02.2004 in as much as the agency issuing the Certificate of Compliance is not amongst the ones specified. HELD THAT:- Commissioner (Appeal) has determined the value after discussing the evidences produced before him and has in a reasonable manner arrived at the conclusions drawn by him. Revenue has in their appeal not stated why the conclusions arrived by the Commissioner (Appeal) are incorrect or the why the evidences produced before him and relied upon by him cannot be considered. In absence of any averments in the appeal discarding the evidences relied upon by the Commissioner (Appeal) we do not find any merits in the submissions made by the revenue. The issue raised in the appeal by the revenue has been raised for first time in appeal without the same being subject matter of adjudication proceedings or in appellate proceedings before the Commissioner (Appeal). In case revenue was aggrieved by adjudicating authority not proposing to add such charge to arrive at the assessable value, the correct course would have been to file appeal or cross objections before the Commissioner (Appeal). Since revenue has proceeded not to file any appeal/ cross objections before the Commissioner (Appeal) they could not have taken this ground for first time while filing the appeal before this tribunal. Quantum of redemption fine and penalty - HELD THAT:- The proposed enhancement of redemption fine without determining the market value of goods and the duty payable cannot be sustained. Appeal disposed off.
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