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2023 (11) TMI 489 - AT - CustomsIncorrect declaration of the description, value and classification of the imported goods - Replica Fire Arms - daggers and swords - rejection of declared value - import of replicas of contemporary or modern firearms would be subject to the submission of a certificate of innocuousness from the manufacturing company of the country of Export or not - Absolute Confiscation - penalty - non-application of mind - HELD THAT:- On perusal of the impugned order, it is found that the same is repetition of the order in original passed by the adjudicating authority - the learned counsel for the appellant is agreed upon that the impugned order lacks application of mind, in as much as it is verbatim the same as the order under challenge. Neither the applicability of the legal provisions particularly with reference to the Arms Act and the Rules and various notifications have been considered nor any reasoning has been given with reference thereto by the Commissioner (Appeals) though being the first appellate authority. The impugned order is therefore unsustainable and deserves to be set aside with a direction to the appellate authority to consider the appeal and decide the same giving proper and substantive reasoning in support thereof. Since the impugned order does not reflect any application of mind, it would be appropriate to remand the appeal to the Commissioner (Appeals) to discuss the issues on merit - appeal allowed by way of remand.
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