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2015 (10) TMI 202 - CESTAT AHMEDABAD

2015 (10) TMI 202 - CESTAT AHMEDABAD - TMI - Re-determination of value of goods Appellant firm imported consignment of 60 Tonnes of used Aircraft Tyres however it was proposed that imported tyres should be ordered for re-export and to enhance declared value Penalty on Firm as well as on Proprietor was imposed Adjudicating authority rejected assessable value and re-determined value of imported tyres and also confiscated imported goods Held that:- Appellant contended that subject imported .....

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- Order No.A/ 10247-10248/2015 - Dated:- 18-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Paritosh Gupta, Advocate For The Respondent: Shri Jitendra Nair, Authorised Representative. Per: P.K. Das 1. The relevant facts of the case, in brief, are that Appellant No.1 M/s Imrose Traders, a Proprietaryship Firm and Mr.Mohammed Iqbal, a Proprietor imported a consignment of 60 Tonnes of used Aircraft Tyres at Old Mundra Port on 27.02.2012. A Show Cause Notice dt.02.05.2012 was .....

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also imposed penalty of ₹ 2 lakhs and ₹ 1 lakh on the Proprietaryship firm and its Proprietor respectively. By the impugned order, the Commissioner (Appeals) reduced the redemption fine to ₹ 1,75,000.00 and the penalties were reduced to ₹ 1 lakh and ₹ 50,000.00 on the Proprietaryship firm and its Proprietor respectively. 2. The main submission of the learned Advocate for the Appellants is that the Tribunal on the identical situation, in the case of M/s Universal Tr .....

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Rubber Manufacturers Research Association (IRMRA). He also drew the attention of the Bench to the IRMRA report as reproduced in the impugned order that the imported tyres are not designed for ADV. It is implied that it may not be designed, but it can be used for ADV. He submits that the Adjudicating authority proceeded on the basis of the examination report in the case of M/s Universal Trading Company & Others (supra) and in view of the decision of the Tribunal in the case of M/s Universal T .....

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e used for ADV, hence, the documents placed by the Appellants has no relevance. So, the Adjudicating authority rightly allowed re-export of the goods after payment of fine and penalty. 4. After hearing both the sides and on perusal of the records, we find that the Tribunal in the case of M/s Universal Trading Company & Others (supra) in the context of import of old and used automobile tyres, allowed the release of the goods, after considering the various facts whether the imported tyres can .....

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