TMI Blog2017 (12) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... ared. In the present case such clearance has been allowed only after the execution of bonds and bank guaranty, pending adjudication of offence - confiscation for misdeclaration upheld - redemption fine and penalty also upheld - appeal dismissed - decided against appellant. - C/51197/2017-[DB] - C/A/58039/2017-CU[DB] - Dated:- 23-11-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are presented in completely knocked down form of induction cookers were to be assessed as complete goods. Such goods were to be valued under section 4A of the Central Excise Tariff Act on the basis of MRP for the purposes of charging countervailing duty. The goods were detained by Customs. 2. Shri Sushil Kumar Aggarwal, Manager of the appellant in his statement dated 13/12/2013, voluntarily w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no provision to confiscate the goods in the absence of seizure of the said goods. Consequently, he submitted that the redemption fine as well as penalty may be set aside. 5. Ld. DR justified the impugned order. He pointed out that the show cause notice as well as personal hearing were specifically waived by Shri Sushil Kumar Aggarwal, Manager, and hence the lower Authorities have p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Section 111 of Customs Act is upheld. 7. Induction cookers are to be charged to CVD on MRP basis, under Section 4A of the Central Excise Act, 1944. The appellant has admitted the misdeclaration and has already paid the differential duty before clearing the goods. The main ground agitated before us is that no confiscation can be ordered of the goods without seizing the same. We note th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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