2000 (5) TMI 821

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : Archana Wadhwa, Member (J)]. Vide the impugned order Collector of Customs, Calcutta has ordered that the assessments of the imports made by the respondents be made on the basis of identical imports for the same period of importation as proposed in the notice. However, no fine or penalty has been imposed by him. The said order has been accepted by the respondents and they have not filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... time. Accordingly he had ordered for revision of the prices and the determination of customs duty. We find that no penalty or fine has been imposed by the Commissioner inasmuch as he is not doubting the transacted value of the importer. The Revenue s grievance is that no reasons have been given by the Commissioner for not imposing penalty. As contended by Shri Biswas, the penalty was not imposed b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X