TMI Blog2014 (1) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% of the goods - Appellants have declared the goods as per the packing list and the confiscation of the goods is not sustainable in law. Accordingly, the confiscation of the goods is set aside. So far as the enhancement of value of the goods is concerned, we find the same is without any basis. Further the department’s case is that the goods are not prime quality but defective/secondary. The valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V.C. Khole, Dy. Commr. (AR), for the Respondent. ORDER Heard both sides. 2. The appellants filed this appeal against the impugned order dated 9-10-2012 whereby the ld. Commissioner (Appeals) has upheld the lower adjudicating authority s order. 3. Briefly stated facts of the case are that the appellants filed Bill of Entry for clearance of Non Alloy Steel Round Bars of various grade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed redemption of the goods on payment of fine of Rs. 8 lakhs and also imposed penalty of Rs. 3,50,000/-. Aggrieved by the same, the appellants filed appeal before the ld. Commissioner (Appeals) who in turn upheld the lower adjudicating authority s order in toto. Hence the appeal. 4. The contention of the appellants is that they have declared the goods in the Bills of Entry as Non-alloy steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been found as secondary/defective as per the Chartered Engineer s report. The appellants have misdeclared the goods, therefore, the confiscation of the goods is in order. 6. We have carefully considered the submissions made and perused the records. Undisputedly, Bill of Entry has been filed as per the packing list and the goods on examination have been found to be prime quality except 10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and will not be eligible for the benefit of Notification 21/2002 (Sl. No. 190C), therefore duty is required to be determined. In these circumstances, we set aside the Order-in-Appeal and remand the case back to the lower adjudicating authority for limited purpose of determining the duty in respect of 10% of the goods in the consignment after granting the appellants a reasonable opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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