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2020 (1) TMI 436 - CESTAT MUMBAIValuation of imported goods - polyester viscose knitted fabric - rejection of declared value - appeal contends that the adjudicating authority lacked jurisdiction to initiate proceedings as the assessing officers were under the supervision of Commissioner of Customs (Import), Nhava Sheva - HELD THAT:- In ordering the redetermination of value, the adjudicating authority has also included the goods, viz. ‘polyester viscose knitted fabric’, that were in conformity with the declaration in the bill of entry, even though of lesser quantity, which eliminates scope of action under Rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 as these were not misdeclared. It is also seen that the adjudicating authority, while ordering redemption, also imposed the condition that the goods must be cleared for home consumption - In the light of the claim of the appellant, even if an afterthought on which we desist from rendering a finding at this stage, insistence on clearance for home consumption does not appear to be appropriate. Once the goods are offered for redemption, these cease to be vested with the Central Government and the imposition of conditions, which precludes re-export, is not sanctioned by law. Matter remanded back to the adjudicating authority to decide the show cause notice afresh in accordance with the provisions of law - appeal allowed by way of remand.
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