2000 (9) TMI 765

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order, the authorities below have enhanced the assessable value of the ribbon imported by the appellants from Singapore. Along with the enhancement of the assessable value, the goods have been confiscated with option to the appellants to redeem the same on payment of redemption fine of Rs. 95,000/-. Personal penalty of Rs. 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y adopted the value of the laces. He further clarifies that though the adjudicating authority has observed that in the other invoices of M/s. Excell Impex, goods were described as laces but physical verification of the same shows that they were ribbons. He submits that firstly they are not associated with the physical verification and secondly, the invoice which in any case admittedly shows the wr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the appellants. Further, the original adjudicating authority has himself observed that there is no proper evidence of importation of the similar goods with higher value. We further observe that the relied upon documents by the adjudicating authority, cannot be called contemporaneous evidence inasmuch as the said documents import described the goods as laces, though the authorities have submitt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X