TMI Blog2015 (11) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent. The enhancement is only to the tune of ₹ 94,682/- which is not significant. Redemption fine and penalty is reduced - Decided partly in favour of assessee. - Appeal No. C/382/04-Mum - - - Dated:- 9-7-2015 - Shri P.S. Pruthi, Member (Technical) And Shri Ramesh Nair, Member (Judicial) For the Petitioner : Mr. N. D. George, Advocate For the Respondent : Mr. D. K. Sinha, Asstt. Commr. (AR) ORDER Per: Shri Ramesh Nair This appeal is directed against Order-in-Appeal No. RK/18/NGP-Cus/2004 dated 29.01.2004 passed by the Commissioner of Customs, Nagpur, wherein the Ld. Commissioner in the appeal filed by the appellant, passed the following order: (i) the penalty imposed by the lower authority under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om House. The unit price for the said monitor is ₹ 760.76, which is the assessable value. 4. A show cause notice was issued to the appellant proposing the assessment at the rate of ₹ 760.76 in respect of Entry No. 2672 dated 04.12.2003 in terms of Rule 6 of the Customs Valuation Rules, 1988. Confiscation of goods is question under Section 111(d) and 111(m) and penalty under Section 112(a) of the Customs Act, 1962 was also proposed in the show cause notice. 5. In the adjudication, the adjudicating authority vide Order-in-Original No. 1/04 dated 17.01.2004 enhanced the total value of goods to ₹ 7,87,387/- and ordered levy on custom duty on such value. He also ordered confiscation of the imported goods value ₹ 7,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Tribunal in the case of Noor Niryat V/s CC, Mumbai [2003 (158) E.L.T. 580 (Tri.- Mum.)]. 8. On the other hand, Shri D. K. Sinha, Ld. Asstt. Commr. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. We have carefully considered the submission made by both sides. We find that as per the facts of the case, the appellant has mis-declared the description of the goods and on examination; the imported monitors were found to be used and old. As per the Exim Policy import of old and used items can be made only on the import licence. The appellant fail to comply this requirement of the policy, therefore the goods were rightly confiscated. However, we find that the value of the goods declared and enhanced by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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