TMI Blog2015 (10) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... redemption fine along with penalty – Commissioner (A) dismissed appeal for non-compliance of predeposit – Appellant preferred appeal and Tribunal waived predeposit and remanded case to Commissioner (Appeals) to decide case on merit – Commissioner (A) in his impugned denovo order rejected appeal and upheld order of adjudicating authority – Held that:- Appellant being EOU eligible to import goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case are that the appellants being an EOU imported machineries under Invoice No. DS-E0501 dated 16.5.2006. The value has been declared as USD 98900 and the goods were cleared as per the procurement certificate dated 28.6.2006 subsequently the appellant filed letter to Customs seeking for amendment of the invoice to USD 197800 USD as per section 149 of the Customs Act, 1962. The adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and upheld the order of the adjudicating authority. 3. Heard both sides. 4. The learned counsel submits that initially they obtained the procurement certificate for the jurisdictional authorities for import of said goods and as per the payment conditions they have to pay 30% while placing the order, 50% at the time of delivery and the balance amount after installation. The supplier has rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med as they have mis-declared the value and at the time of import there was no procurement certificate obtained for the enhanced value and they have not complied with the notification. 6. After hearing both sides and on perusal of the Tribunal s order dated 10.7.2013, we find that the Commissioner (Appeals) has directed the adjudicating authority to consider the application for amendment of Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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