TMI Blog2009 (5) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... n test bond. On test, it was noticed that few of the drums were not PKFAD but were RBD Palmolein. Accordingly, notice was issued to the importer and differential duty of Rs. 4,42,395/- was confirmed by the Adjudicating Authority and confiscation and penalty were also ordered for the misdeclaration of the goods. The appellate authority also upheld the said Order-in-Original. The matter reached to CESTAT, Bangalore vide Final Order No. 1292/2006 dated 10-11-2006, Tribunal remanded the matter back to the Adjudicating Authority, directing him to provide a copy of the test results and to consider the submissions before disposing the issue. The Adjudicating Authority after granting a personal hearing and after providing the copy of test report ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been produced as to the correct stock at suppliers end, subsequent to the mistake of loading of 5 drums of RBD palmolein. Hence, the learned Commissioner (A) s reliance on the said letter for setting aside the Order-in-Original is incorrect. He submits that their appeal may be allowed. 4. The learned counsel appearing on behalf of the respondent would submit that the submissions of the learned DR that the letter dated 3-1-2006 was not produced before the lower authorities is totally wrong. She would produce before us Order-in-Appeal No. 133/2006, which was set aside by our earlier order, dated 10-11-2006 and indicate that the said letter was on record during the first round of litigation itself. She would also submit that the error of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supplier. All import and order documents show the item to be PKFAD. The payment also has been made for the entire consignment at the same price of USD 320 p.m.t. There is nothing to indicate that RBD palmolein price was paid separately. The exporter declares that because of this mistake they have incurred losses. Under the circumstances I accept that the RBD palmolein was confirmed to 5 drums only. A differential duty therefore shall be charged not on the entire import quantity but on 5 drums only. Since only 5 drums are liable to confiscation, I accordingly, reduce the redemption fine and penalty to Rs. 35,000/- and Rs. 5,000/- respectively. CESTAT decision in Sabar International v. Commissioner [2006 (203) E.L.T. 251 (Tri. - D) also s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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