TMI Blog2019 (11) TMI 1751X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that original authority has exceeded the breach as contained in the circular cited above and has decided the issue which is beyond his jurisdiction in terms of monetary limits prescribed by the Board s Circular No.24/2011-Cus. dated 31.05.2011. Under the circumstances, it is found that an order passed beyond the jurisdiction is not sustainable and is required to be set aside. To this extent, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 19-11-2019 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) and Hon ble Shri P. Anjani Kumar, Member (Technical) Ms. T. Usha Devi, DC (AR) For the Appellant Shri B. Satish Sundar, Advocate for the Respondent JUDGEMENT Per P. Anjani Kumar The respondent i.e. Shree Salasar Tools had filed a Bill of Entry No.6974966 dated 27.06.2018 for the clearance of various go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounting to Rs.89,74,456/- while proposing to confiscate the goods under Sections 111 (l) and (m) of Customs Act, 1962, while giving option to redeem the goods on payment of fine in lieu of confiscation of Rs.35 lakhs, while imposing penalty of Rs.1 lakh on the appellant under Section 112 (a) of the Customs Act,1962. Ld. Commissioner (Appeals) vide order dt. 16.10.2018, on appeal filed by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oing through the records of the case and the rival submissions, we notice that the amount of duty involved in the case is Rs.1,38,91,406/-. Therefore, we find that original authority has exceeded the breach as contained in the circular cited above and has decided the issue which is beyond his jurisdiction in terms of monetary limits prescribed by the Board s Circular No.24/2011-Cus. dated 31.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of justice. 3. In view of the above, the order of the Commissioner (Appeals) is set aside and matter remanded to the competent authority who shall re-adjudicate the case within 12 weeks of receipt of this order. Needless to say that the appellants will be given an opportunity of being heard. (Operative part of the order pronounced in open court) - - TaxTMI - TMITax - Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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