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TMI Blog2018 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... for Respondent ORDER Per: Ramesh Nair These rectification of mistake applications filed by the applicants raising various points, seeking rectification of orders passed by this Tribunal vide final order No. A/94409-94455/16/CB dated 06.12.2016. 2. Shri. Jhamman Singh, Ld. Counsel appearing on behalf of the applicants submits that by the said order, the Tribunal dismissed all the appeals. The said order suffers from various errors apparent on record on the following points:- In the written submission the applicant made a submission that Assistant Commissioner passed the order where the value of goods was above Rs. 2 lakhs and Additional Commissioner of Customs adjudicated the case where the value was revised more than Rs. 50 lakhs. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... never raised this issue from the stage of adjudication, Commissioner (Appeals) even in the ground of appeal filed before this Tribunal. First time this issue was raised in the written submission therefore non-consideration of the issue on jurisdiction does not lead to any error apparent on record. 4. We have carefully considered the submissions made by both sides. We find that as regard the issue raised regarding jurisdiction of the Adjudicating Authority, the same was neither raised before the lower Authorities nor even in grounds of appeal, therefore non-consideration of the same does not lead to error apparent on record in this Tribunal's Order dated 06.12.2016. We find that as regard all other issues on merit of valuation of the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. was involved in payment of duty on behalf of High Seas buyers, therefore the fact of under valuation of goods was known to M/s Jharsanya Logistics Pvt. Ltd. Accordingly to some extent M/s Jharsanya Logistics Pvt. Ltd. is also responsible for short payment of duty as the charge of abatement of short payment is established against M/s Jharsanya Logistics Pvt. Ltd. However, taking into consideration the overall facts and circumstances of the case and limited role of M/s Jharsanya Logistics Pvt. Ltd., they deserves leniency. It is also noticed that M/s Jharsanya Logistics Pvt. Ltd. was imposed penalty under Section 112(a), almost for the 50% amount of the differential duty involved which in our view is very excessive which deserved to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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