9911796707
TMI Blog2002 (2) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against Order-in-Original No. SC-8/92 DIU (A) S/10-3/92 DIU (A), dated 2-3-92 where under about 5000 Kgs. of used serviceable garments imported by the appellant was confiscated under sub-Sections 111(d) and (m) of the Customs Act, 1962 along with imposition of a penalty of Rs. 40,000/ - on the appellant and enhancement of the assessable value of the goods to Rs. 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods is to be fixed around Rs. 40/- per Kg. as against the declared value of over Rs. 10/- per Kg. The impugned order confirmed the allegations, ordered the mutilation of the one-piece old garments before their release from customs and ordered confiscation, penalty and revaluation as already indicated. 3. In the present appeal the points raised by the appellant are that there was no mis-declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natured goods. 4. As against the aforesaid contentions on behalf of the appellant it has been submitted for the Revenue that the examination of the consignment had clearly shown that part of the consignment consisted of serviceable garments as against the declaration that the consignment comprised mutilated rags. The increase in value has also been justified on the ground that rags and serviceab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are also required to be reduced since they have been imposed keeping in mind the enhanced valuation fixed under the impugned order. 6. In view of our findings above, we reduce the redemption fine and penalty to Rs. 10,000/- each as against Rs. 35,000/- and Rs. 40,000/- fixed under the impugned order. It is also ordered that the offending goods shall also be subjected to duty at the declared valu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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