9911796707
TMI Blog1996 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... dent]. Appellant being aggrieved by the order passed by the Additional Collector (Customs) enhancing the value of the imported goods, confiscating the goods under clauses (d) and (m) of Section 111 of the Customs Act, 1962, fixing redemption fine of Rs. 15,000 and imposing penalty of Rs. 1000 has filed this appeal. 2. Appellant imported 6997 sq.m. of interlining material from a West German ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per sq.m., finding that the correct value of the consignment was Rs. 1,38,798.58 (as against the declared value of Rs. 90,156). It was found that the value exceeded the value of the licence by Rs. 14,994 and therefore there was violation of Policy. It is on this basis that the impugned orders were passed. 3. The show cause notice relied on the confirmation order dated 16-5-1986 of another Germa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent quantity and different quality at DM 2.40 per sq.m. and DM 2.30 per sq.m., the code numbers being 4611 and 4612 respectively. However, a reading of the impugned order shows that these prices were not the basis on which the Additional Collector finally valued the goods. 5. The basis of valuation in the impugned order is the price of DM 3.00 per sq.m. shown in the document already referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Collector did not rely on two other instances of imports by the appellant it is unnecessary for us to deal with the same, except to say that those imports also did not relate to lining material of Code No. 4610. It is pointed out for the Department that the price list produced by the appellant did not mention the price of the particular goods with Code No. 4610 but mentioned the price of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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