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TMI Blog1990 (12) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ering enhancement of the value of the two consignments to Rs. 1,22,885 and Rs.1,09,598/- respectively, confiscating the goods for violation of Sections 111(d) and (m) of the Customs Act but with an option for redemption for Rs. 1 lakh and imposing a penalty of Rs. 25,000/-. Hence this appeal. 2. Shri A.K. Jain, the learned Advocate submitted that the Department relied on the statements of Shri Ketan Dalal who was supposed to sell the imported goods to the actual users, and of others. He submitted that in spite of requests made, the cross examination of the witnesses was not allowed and, therefore, the proceedings are ab-initio void, the order having been passed in violation of the principles of natural justice. 3. Stating that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs) or CIF (as claimed by the appellants). Therefore, according to the learned Advocate the invoice and the price list should be read together and reliance placed on the invoice. 5. Shri Prabhat Kumar, the learned DR opposing the arguments submitted that the show cause notice listed six cheques issued by Shri K. Dalal to the appellants. He argued that the appellants did have the documents and papers as claimed by Shri Jain, but in view of what was stated by Shri Dalal and others (Shri Shah and Vohra) the papers should be considered as manipulated documents only and should not be relied on. He referred to the licence issued and argued that the paragraphs 13, 26 and 27 of the Policy for 1985-88 applied to the licence which was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) valuation and (ii) validity of the licence. 9. In so far as the valuation is concerned the Customs Department relied on the price list. We are unable to accept the plea of the appellants that the prices appearing in the price lists should be taken as CIF. The learned DR s argument that the price lists do not show CIF prices is quite correct. Shri Jain s argument that other similar goods imported by them on earlier and later occasions having remained completely unsubstantiated, we uphold the Collector s order about the valuation of the goods. 10. In so far as the validity of the licence is concerned, the Department s case is that the appellants trafficked in the licence having sold it to Shri K. Dalal contrary to the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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