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2023 (7) TMI 1193 - AT - CustomsValuation of imported goods - Petrol Car (unused) - used split air conditioner compressors without gas - rejection of declared value - redetermination of the value - Confiscation - redemption fine - penalty - HELD THAT:- The appellant was not put to notice with regard to the issue of enhancing the declared value of the car. Thus, without having an opportunity to defend the enhancement of the value of the car, as decided by the original authority, the Commissioner (Appeals) has revised the value of the car to demand differential duty. It is brought out from the records that the original authority had accepted the value declared for the car, being a second-hand car and not a popular branded car. The declared value of the air conditioner compressors was rejected and re-determined as USD 300 (C&F). Though the Department has not filed any appeal against such order, the Commissioner (Appeals) has, without giving any notice to the appellant, enhanced the value of the car so as to demand differential duty. In the absence of an appeal filed by the Department, the Commissioner (Appeals) ought not to have interfered with the findings with regard to the valuation - the order passed by the Commissioner (Appeals) revising the value of the car requires to be set aside. The Commissioner (Appeals) has reduced the penalty to Rs.25,000/- - the redemption fine of Rs.25,000/- or the reduced penalty of Rs.25,000/-, not disturbed - impugned order is modified to the extent of setting aside the enhancement of the value of the imported car - appeal allowed in part.
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