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TMI Blog2019 (3) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, (Import, ICD, TKD) dated 20/06/2018. Being aggrieved with the impugned order the appellant is before this Tribunal in this appeal. 2. Brief fact of the case are that the appellant had imported various consignments vide Bill of Entry No. 5813574 dated 30/3/18 at the declared value of Rs. 20,73,701/- for their clearance from the Customs. The items under import were iron wire, Teflon Tape, Wall Hook (Plastic), Value for filling gas in Air Conditioner (Brass), Hand valve welding for filing gas in Air conditioner, Empty bottle Sprayer (mark- A VCO) and Ceramic coffee mug etc. Acting on the basis of intelligence input provided by DRI, Headquarter, regarding under valuation of imported goods by the appellant, the container containing import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 30 % of the differential duty to cover the penalty and redemption fine that may be imposed by the Adjudicating Authority. (iv) Undertaking that the importer shall not challenged the identity of the provisional released goods. 3. Being aggrieved of the aforesaid order of provisional release and the onerous condition imposed, the present appeal has been filed on the following grounds; (i) The provisional release order has been passed in violation of Principle of Natural Justice as the adjudicating Authority has not followed the Customs Valuation (Determination of Value Imported Goods Rules, 2007) to the extent that the sequential application thereof has not been adopted by the Adjudicating Authority and the market inquiry was resorted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds on the declared price as the consignment is incurring heavy demurrage and also the intrinsic value of the imported goods getting deteriorated day by day. (vii) Learned Counsel for the appellant also submitted that in above submission of the appellant were also argued before Learned Commissioner (Appeals), but he has brushed them aside in the impugned order. The order is passed without going into the merits of the case and the finding of the lower Adjudicating Authority was confirmed in a routine manner. The impugned order suffers from inherent deficiency on account of the fact that the Commissioner (Appeal) has not dealt with the various case laws cited by the appellant regarding the various conditions imposed by the Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good is to be done by the Adjudicating Authority as per the conditions prescribed under Circular No. 35/2017-CUS/ dated 16/03/2017 and the same has been followed in this case. Therefore, he argues that the impugned order is correct and legal, and therefore, require to be upheld in this appeal proceedings. 6. We have heard the learned Advocate, on behalf of the appellant and learned DR for the Revenue. 7. The issue involved in this case is regarding the provisional release of the seized goods for the imports made by the Appellant. The appellant has imported the consignment of mixed article as discussed earlier and filed the Bill of Entry for the clearance thereof after payment of assessed duty. However, the same was reported to be underval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeal) has not gone into the various aspect of the valuation arrived by the Adjudicating Authority for provisional release of the seized goods. In this case the Adjudicating Authority has not given any cogent reason for having increased the price declared by the appellant exorbitantly nearly six times of the declared price. Therefore, we find that the impugned order of the learned Commissioner (Appeals) illegal and perverse and in complete violation of the provisions of Customs Acts, Rules and regulations made thereunder. 9. Accordingly, we set aside the impugned order and order the provisional release of the seized goods on the execution of bond to the extent of value proposed by the Department but with bank guarantee to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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