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TMI Blog2000 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice K. Sreedharan, President]. - In this appeal, the importer challenges order-in-appeal No. O/A-545/99 AP Misc. (JCH), dated 21-5-99 wherein order-in-original No. S/10-11/98 GR.IV, dated 15-5-98 was confirmed. 2. Short facts necessary for the disposal of the appeal are as follows : Appellant imported 20.047 MT of Cadmium Metal Ingots having 99.95% purity valued at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the adjudicating authority was challenged before the appellate authority. Appeal having been dismissed, the importer has come up in second appeal before this Tribunal. 3. The importer Mr. J.P. Sharma personally appeared before us and argued the case. According to him, the packing list showed the size of the cadmium sheets which were imported. From the size of the sheets, it was cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the importer produced copy of The Economic Times , New Delhi dated 26-8-99 to support his contention that cadmium plates and cadmium ingots were valued at the same rate. Since the import was on 16-4-98 as against bill of entry No. 1815, the issue of The Economic Times dated 26-8-99 cannot be of any assistance to the assessee. Even the issue dated 26-8-99 shows that cadmium plate is v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On account of the enhancement in value, duty liability increased. Since there was mis-declaration of the goods, authorities were justified in concluding that the goods were liable to be confiscated under Section 111(m) of the Customs Act. The goods so mis-declared were confiscated with an option to redeem it on payment of Rs. 25,000/-. A penalty of Rs. 5,000/- alone has been imposed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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