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2024 (5) TMI 479 - CESTAT MUMBAIRe-determination of value - Misdeclaration - reclassifying of the impugned goods - chargeable to duty - confiscation - Penalty - Consequent upon ‘first check’, the goods were not ‘waste and scrap’ but ‘alloy steel powder’ meriting re-classification thereon and consequent re-valuation - HELD THAT:- The demand for imposition of fine in lieu of confiscation and of penalty without issue of notice, or waiver of notice in the full knowledge of such intent on the part of customs authorities, is in excess of law and not admissible in the context set out in the grounds of appeal. The grounds of appeal have not established that respondent had been placed on oral notice and, at his request, for that to suffice as proposal to confiscate the goods and impose penalty. The grounds of appeal have not essayed upon incorrectness of exercise of mind by the adjudicating authority and in the stated circumstances, on the declaration before him, that no offence u/s 111(m) of Customs Act, 1962 was evident. It is not their case in the grounds of appeal that every revision of classification and valuation is statutorily to be followed by invoking of section 111(m) of Customs Act, 1962 and section 112 of Customs Act, 1962. Thus, there is no merit in the appeal which is dismissed.
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