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2019 (8) TMI 1144 - CESTAT BANGALOREMis-declaration of description of goods - case of the appellant is that the appellant did not raise the ground of corrigendum before the Commissioner(Appeals) as well as before this Tribunal - HELD THAT:- The issue raised by the appellant is purely legal in nature and can be raised first time before this appellate Tribunal at the time of argument and the Tribunal has the power to examine the legal issue even if not raised in the grounds of appeal. Further, the Jt. Commissioner while passing the Order-in- Original on 07/03/2008 imposed redemption fine of ₹ 10,000/-, ₹ 8000/- and ₹ 3000/- in respect of different Bills of Entry in terms of Section 125 of the Customs Act, 1962. Similarly, he imposed penalty of ₹ 1 lakh, ₹ 30000/- and ₹ 80000/- in respect of different Bills of Entry under Sectgion 112(a)(ii) of the Act. Thereafter on 28/03/2008, he has passed a corrigendum changing the amount of redemption fine and penalty without giving any notice to the parties. The original order passed by the Jt. Commissioner and the corrigendum passed on 28/03/2008 are not sustainable in law and therefore we set aside the same and remand the case back to the original authority to pass a fresh order after giving an opportunity of hearing to the appellant. and after following the principles of natural justice - Appeal allowed by way of remand.
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