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M/s. Abaj Electronics Pvt. Limited Versus Commissioner of Customs, Jamnagar (Prev.)

2016 (11) TMI 1324 - CESTAT AHMEDABAD

Valuation - incorrect MRP value affixed on the packages - the appellant is a habitual offender and this is the second time he is coming before this Tribunal on identical issue. There is no excuse for not declaring the correct value in the Bills of En .....

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ed bills of entry. He also submitted that the goods are subjected to examination before clearance. He therefore submits that leniency in this case may be shown and the exorbitant redemption fine imposed by the original adjudicating authority may be r .....

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o ₹ 2,00,000/- (Rupees two lakh only). Impugned Order-in-Appeal is upheld with the said modification - appeal disposed off with some modifications. - Appeal No. C/10388/2016 - Order No. A/11115/2016 - Dated:- 10-10-2016 - Mr. P. M. Saleem, Hon& .....

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in trading of LED TVs and had imported consignment of LED TVs and filed Bill of Entry No. 9428238 dated 02.6.2015 for clearance of the said goods. The goods were covered under assessment and clearance based on MRP value. The importer had declared MRP .....

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erential duty of ₹ 1,06,702/- was demanded, and Redemption Fine of ₹ 8 Lakh and penalty of ₹ 1,06,702/- were imposed on the appellants. Commissioner (Appeals) upheld the Order-in-Original. Aggrieved by the same, the appellant has fi .....

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d 28.12.2015. He submits that in the said order, the exorbitant redemption fine imposed by the original adjudicating authority was reduced to the level of differential duty amount. Hence, he submitted that in this case also the same ratio may be foll .....

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the Bills of Entry. He therefore submits that in this case, there is no justification for reduction of redemption fine as was done in the previous case. At this juncture, ld. Chartered Accountant submits that appellants are regular importers of the .....

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