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Jharsanya Logistics Pvt. Ltd. And Others Versus CC, (Import) Mumbai

2018 (1) TMI 474 - CESTAT MUMBAI

Rectification of mistake - jurisdiction - Held 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 Tribunalís Order dated 06.12.2016. - As regard all other issues on merit of valuation of the imported goods, this Tribunalís order in the para 5 dealt with the issue in details on va .....

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C/85156, 89151 To 89156, 89158, 89877 To 89882/13 & C/85024 To 85026, 85034, 85035, 85155 to 85158, 90163 To 90179, 90181 To - M/90883-90933/2017 - Dated:- 19-12-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) C/89156, 89158, 89877 To 89882/13 & C/85024 To 85026, 85034, 85035, 85155 to 85158, 90163 To C/90179, 90181 To 90186, 85191/14 Shri Jhamman Singh, Advocate for Appellant Shri Ahibaran, Additional Commissioner(A.R.) for Respondent ORDER Per: Ramesh Nair Thes .....

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Assistant Commissioner passed the order where the value of goods was above ₹ 2 lakhs and Additional Commissioner of Customs adjudicated the case where the value was revised more than ₹ 50 lakhs. He submits that as per CBEC circular No.87/2002-CUS dated 17.12.2012, the Assistant Commissioner is empowered to adjudicate the case where the value of goods, liable to confiscation does not exceed of ₹ 2 lakhs and Additional Commissioner is empowered to adjudicate the case where the va .....

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ion the issue on confiscation of goods, penalty under Section 114A, bonafide belief were also raised. As regard the appeals filed by M/s Jharsanya Logistics Pvt. Ltd., he submits that this Tribunal has not given any findings on the appeals filed by M/s Jharsanya Logistics Pvt. Ltd. and dismissed the appeals, therefore there is a clear error apparent on record in respect of these appeals. 3. Shri Ahibaran, Learned Commissioner (A.R.) appearing on behalf of the Revenue reiterating the order of thi .....

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rror 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 imported goods, this Tribunal s .....

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has not discussed or given any finding in respect of the appeals filed by M/s Jharsanya Logistics Pvt. Ltd., therefore the order to the extent it dismissed the appeals of M/s Jharsanya Logistics Pvt. Ltd. is recalled and taken up for fresh decision. The merit of the case was the under valuation by High Seas buyer of the goods. Accordingly, the differential duty demand was confirmed and same was upheld by this Tribunal in connection with the short payment. On M/s Jharsanya Logistics Pvt. Ltd., un .....

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