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2009 (11) TMI 324 - CESTAT, AHMEDABADTyres- show cause notice was issued and the impugned order has been passed by the Commissioner, confiscating the tyres and allowing the same on payment of fine of Rs. 10 lakhs in lieu of confiscation, rejecting the transaction value declared by the appellant determining the same as Rs. 34,77,937/- as against Rs. 10,05,258/- declared and imposition of penalty of Rs. 3 lakhs against the appellant. Held that- Further, redemption fine in lieu of confiscation on the ground of mis-declaration of classification also cannot be upheld and no penalty under Customs Act on this ground, can be upheld. However, in respect of 3142 tyres, violation of EXIM Policy provisions has to be upheld. Therefore, a very nominal penalty and fine, if at all is required to be imposed, may be imposed. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority who shall decide the duty payable on 3142 tyres. Further, exact number of tyres which are found to be usable as per panchnama is required to be verified by the Commissioner since our observations are based on the submissions made during the hearing. Accordingly, we remand the matter to the Commissioner to verify the correct number of usable tyres, determine the duty liability thereon and consider whether penalty is required to be imposed for violation of provisions of foreign trade policy.
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