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2013 (9) TMI 944 - CESTAT MUMBAIMis declaration of goods – enhancement of value – confiscation of goods u/s 111(m) – redemption fine – penalty u/s 112(a) – Held that:- The order passed by the lower appellate authority was contradictory in terms - On the one hand, the appellate authority records a finding that confiscation u/s 111(m) of the Customs Act was not sustainable and consequently redemption fine and penalty was not applicable - At the same time the appellate authority also gives a finding that the appellant had to pay appropriate duty as applicable on the enhanced value as per the final assessment - Section 111(m) deals with mis-declaration of value or any other material particulars - If there was no mis-declaration Section 111(m) was not applicable and consequently the question of payment of duty on enhanced value does not arise at all - there was no application of mind by the appellate authority while passing the order – order was not sustainable – matter remanded back for fresh consideration – decided in favour of assessee.
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