Home Case Index All Cases Customs Customs + AT Customs - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 987 - AT - CustomsValuation of the goods for export - As per the appellant, its total value is Rs.2,51,40,678/- whereas as per the Revenue, the value comes to Rs.1,07,39,500/- - rejection of declared value - Confiscation under Section 113 (ja) of the Customs Act, 1962 - redemption fine - penalties - HELD THAT:- The impugned order passed by the learned Commissioner has mechanically confirmed the lower adjudicating authority’s order by simply placing reliance on the statement of the Manager of the firm and the statement dated 30.09.2022 of the appellant. The lower appellate authority did not take into consideration the following facts and the legal grounds while passing the impugned order. It is found that the decision of the Tribunal in the case of R. Kishan & Co. [2015 (11) TMI 1456 - CESTAT MUMBAI] is on identical facts wherein also there was allegation of overvaluation and claiming undue benefits by the assessee. The entire investigation was flawed and faulty and therefore the appellant is also not liable for demurrage and the lower authority is directed to issue the demurrage waiver certificate to the appellant as contemplated under Regulation 6 (1) (L) of the Handling of Cargo in Customs Areas Regulations, 2009. Appeal allowed.
|