TMI Blog2010 (7) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. - As per facts on record the appellant herein imported two consignments weighing 32 MT each of old and used rubber tyres for animal driven vehicles and filed two bills of entries dated 18-5-05. The said consignments were examined by the Customs and the following report was made on the reverse of each bill of entry : Whole cargo comprises of various types of old and used tyres having mix of radial and nylon tyres. During the course of examination it was observed that most of the tyres of various sizes were worn out and had sidetrack and some of the tyres are hard and found with less residual life. It is further found that some of the tyres can be used for light and heavy vehicles running on Indian road. An expert opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a under Section 111 (d) of the Customs Act, 1962. I however, give an option to the importer to pay a redemption fine of Rs. 90,000/- has already been paid, I appropriate the same to the Government Account. (3) I hereby impose penalty of Rs. 6000/- (Rupees Six Thousand only) under Section 112 (a) of the Customs Act, 1962 on the importer. As the penalty amount of Rs. 6000/- has already been paid, I appropriate the same into the Government Account. 4. The said order was accepted by the appellant. However Revenue filed an appeal their against before Commissioner (Appeals), which stands disposed off by him vide his order impugned before us. 5. The appellate authority observed that the experts who gave opinion have subsequently in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner stands set aside by Commissioner of Customs (Appeals), the consequence would be that even the enhancement of value done by him and the confiscation with an option to redeem the same and imposition of penalty would get set aside. The order of Commissioner (Appeals) simply observed that the impugned order was not legal or proper and hence deserved review. Accordingly he allowed the appeals by setting aside the impugned orders. No value of the imported goods stand fixed by him. On the issue of ITC contravention, he has already observed that there is no import licence required, no discussion on the penalty stand made by him, we find no merits in his order. 9. In view of our above discussion, the impugned order of Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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