2023 (6) TMI 1087 - CESTAT HYDERABAD

Confiscation of imported goods - redemption fine imposed on the condition that the goods should be re-exported - While moving from USA, the Appellant has bought several items in open auction under proper invoices and imported the same to India - HELD THAT:- The Commissioner (Appeals) has fairly handled the litigation and has classified the goods under 5 different categories and remanded the issue in respect of 4 categories of goods to the Adjudicating Authority but in respect of category (iii) the Commissioner (Appeals) has directly came to a conclusion and dismissed the Appellant’s appeal.

In the interest of justice, the appellant should have been given an opportunity to present all their documentary evidence including the Chartered Engineer’s Certificate and citing all statutory provisions before the Adjudicating Authority even in respect of category (iii) goods. The very fact that the Adjudicating Authority in the Denovo proceedings has relied on the Chartered Engineer certificate so as to complete the valuation proceedings, speaks of the veracity of the Chartered Engineer’s certificate - matter remanded to the Adjudicating Authority in respect of category (iii) goods wherein absolute confiscation and redemption fine was imposed on the appellant. He will follow the principles of natural justice and allow the appellant to produce all the documentary evidence before a considered Order is passed.

Appeal disposed off by way of remand.