TMI Blog2017 (8) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner) was that even after recording express findings on substantial issue, a mere setting aside of the penalty was recorded. The CESTAT mindlessly endorsed those opinions in the assessee’s appeal. The CESTAT was constituted precisely for the purposes of lightening the burden of the higher judiciary which existed prior to its composition. It cannot view itself mechanically as a body which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal adjudication, culminating in the order of original, dated 13-3-2006 rejected that value and enhanced the valuation to USD 2.5 per kg. The first time round, the Commissioner of Customs set aside the order by three separate orders and remanded for afresh consideration on 30-3-2016. The remanded proceedings culminated in three separate orders, but based on identical grounds dated 5-11-2012. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the CESTAT. 5. This Court has considered the materials on record. It is not disputed by the Revenue that the orders dated 27/28-5-2013 - made in respect of all the three bills of entry, uniformly found that the declared value was the correct value. They also held that the enhancement of valuation to USD 2.5 per kg. was unjustified and not based upon any factual foundation. The error which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate body charged with the duty of examining the materials and documents presented before it and the submissions of the parties, in the light of the findings rendered to see whether a second look can lead to an alternative or a different conclusion. Failures by such bodies to examine the material, are to be viewed with concern. This Court hopes that in future the corrective measures are taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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