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2022 (5) TMI 1369 - CESTAT MUMBAIConfiscation - purity of the imported goods was less than the required parameter - power of Commissioner to order re-export of goods as per Circular No. 100/2003-Cus. dated 28.11.2003 - HELD THAT:- Instead of delving much into the legality and admissibility of additional evidence etc. what is required to be observed here is that the basis of the order passed by the learned Commissioner (Appeals) is in sharp contrast to the evidence in which he had placed his reliance. To start with, he observed that in the Order-in-Original the adjudicating authority had noted that purity percentage was not available in the purchased order and for that reason he disbelieved the copy of purchased order submitted by the Appellant. However, any prudent man, apart from being a judge, would have got the temptation to call for the lower Court’s record and examine the purchase order himself that was being submitted to the adjudicating authority before giving a finding so as to make it rational and believable. The order passed by the Commissioner (Appeals) is illogical, inconsistent and not supported by any reason and therefore contrary to the dictates of Section 129(2), 129(3) after making such further enquiry and 129(4) and in view of plethora decisions, discretionary powers of the Court can be interfered with when the order is arbitrary or perverse. Appeal allowed.
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