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2024 (5) TMI 284 - CESTAT AHMEDABADImports Of Marble slabs - Mis-declaration of quantity in the declared goods - demand of duty - Confiscation - Penalty - Validity Of Order-in-original passed without grant of personal hearing - No show cause notice was issued as the appellant had requested in writing - HELD THAT:- We find that the appellant had declared the total quantity measured as per punchnama was more than double the quantity declared. The appellant had declared the total quantity of 2199 Sq. Mtr. whereas as per punchnama, the total quantity found was 4516.031 Sq. Mtr. The business of the appellant is largely based on the method of measurement. The punchnama records that the measurement was taken by Inspector using a measuring tape. The annexure ‘B’ to Punchnama indicates that the measurements have been taken in the unit of Millimetre of length and height. The number of pieces have been counted and from the length height and number of pieces, the total square meter is measured. The argument of the appellant is that the officers were not experts in measuring marbles as it needs technical expertise. It has been argued that without unloading the slabs, the marble could not have been measured. On the strength of these arguments, learned counsel has sought to discard the annexure-B to the punchnama which contains the measurements of the slabs and the number of units. In this case no show cause notice was issued as the appellant had requested vide letter dated 02.03.2017 for release of seized goods immediately without issue of show cause notice and without holding personal hearing. The importer had indicated that he is ready to pay up duty, fine and penalty imposed in this regard. Consequently, the order-in-original was passed without grant of personal hearing. We find that the Principal Bench in the case of Vikas Spinners [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI] has observed that once the assessee accepts the objection raised at the time of assessment without demur he cannot later challenge assessment. Thus, it is seen that the goods were taken by the importer without any protest. The method of measurement was not challenged before clearance of goods.In these circumstances, the impugned order demanding duty, interest and confiscation cannot be faulted. However, the redemption fine is reduced from Rs. 15 lakhs to Rs. 5 lakhs and penalty is reduced from Rs. 2 lakhs to Rs. 50,000/- only. Appeal is partly allowed in above terms.
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