TMI Blog2022 (6) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction value. It is rather surprising that the Revenue has placed reliance on the chartered engineer report when the Revenue is also not disputing the fact that the car was a used car and hence contents of the report of the chartered engineer is highly imaginary and lacks credence which has to be ignored - Chartered Engineer certificate can be a ground for rejection of the declared value and enhancement of the same, but the same needs to be considered along with the submissions made by the appellant by the adjudicating authority. The order of adjudicating authority should be based on proper appreciation of all the facts and submissions. Hence for this purpose the matter needs to be remanded back to the adjudicating authority for redeterm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheva, upholding the order in original 209/2021-22/DC/NS-V/CAC/JNCH dated 10.05.2021 of the Assistant Commissioner Gr. VB NS-V, JNCH. By his order, the Assistant Commissioner has held as follows: ORDER 1) I reject the assessable value of Rs. 663322.85 declared by the importer in Bill of Entry No. 8317606 dated. 29.07.2020 and re-determine the assessable value to Rs. 957672/-as determined by CE vide ref: SAI NS/ESKAY-MUNNAYIKKATTL/066/2020-21 dated 06/08/2020 2) For non-compliance of Policy Condition the goods are totally confiscated under section 111(d) of the Custom Act, 1962 2 C/86766/2021 3) 1 impose Penalty of Rs.3,00,000/- under section 112(a) of the Customs Act 1962 on the Importer M/s. Munnayikkattil Rasheed for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed representative for the Revenue. 4.1 We have considered the impugned order along with the submissions made in appeal and during the course of arguments. 4.2 The issue to be decided in this appeal are whether the revenue is correct in rejecting the declared assessable value of the used car imported by the appellant; whether the imported car is liable for absolute confiscation or should be allowed the option for redemption; whether the importer is liable to penalty and if yes the quantum of penalty. 4.3 In present case the declared value has been rejected and the value of the car imported has been enhanced based on the findings recorded by the Chartered Engineer without application of mind by the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. That ipso facto cannot make the car liable for absolute confiscation. Learned Counsel also admits that there are certain violation of the policy restrictions for which the car should have been confiscated but allowed for redemption against a redemption fine in terms of Section 125 of the Customs Act, 1962. We are of the view that this also needs to be examined by the concerned adjudicating authority and as far as possible the importer should be given the option to redeem. 4.5 While considering the case in remand proceeding adjudicating authority should take note of the following decisions and record his findings Century Metal Recycling Pvt Ltd [2019 (367) ELT 3 (SC)] Sunil Kumar Gupta [2002 (145) ELT 73 (T-Mum)] Sima Khati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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