9911796707
TMI Blog2024 (8) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... torily. Accordingly, we condone the delay in filing the appeal before the Tribunal. The application for condonation of delay is allowed. 2. The Revenue has also filed an application for staying the operation of Order-in-Appeal No.Kol/Cus(Port)/AA/2063-2064/2017 dated 12.12.2017 passed by Commissioner (Appeals) of Customs, Kolkata. 3. Prima-facie, on-going through the impugned order, we find that the order of the ld. Commissioner (Appeals) is not, ex-facie, illegal or without jurisdiction. The Revenue's Stay Petition being filed in a routine and mechanical manner and devoid of merit, is rejected. 4. The Revenue is also in appeals against the impugned order. Since the issue lies in a narrow compass, accordingly, with the consent of the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d even before the filing of bills of entry. In these circumstances, invoking of Section 111(m) which applies to '111(m) any goods which do not correspond in respect of value or in any other particular with the entry made under this Act or in the case of baggage with the declaration made under Section 77 in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of Section 54;' does not appear to be in conformity with law. Confiscation of goods is empowered when material particulars are withheld or incorrectly recorded in the declaration which, for the purpose of Section 111 of Customs Act, 1962, is the bill of entry. Therefore, whatever would be the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of value of misdeclared goods. That part of the remand order appears impossible to comply with ex post facto in the light of the finding that '4. From the examination report (only one consignment was subjected to 100% examination on first check basis), which was already on record it appeared that imports in these cases were of a mixed lot consisting of used garments and also 40% to 50% mutilated single cut garments. xxxx 20. Before proceeding further it is pertinent here to state that the exact description and quantity of goods, container wise, cannot be determined at this stage since no 100% examination of all containers was done at the time of clearance of goods. At any event all the importers had agreed during the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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