9911796707
TMI Blog2002 (1) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... c fittings by 50% of the declared value. The importer has declared various items ranging from HK $ 2 to $ 18 per dozen and the goods in question were of Chinese origin. The Department did not accept the declaration in view of the fact that by the Bill of Entry No. 44106 out of declared 5000 dozens of Metallic Fittings, on examination, it was found 600 Dozen Locks and balances were fittings. In Bill of Entry No. 44111, out of the declared 5500 dozens metallic fittings, the officers found 2470 dozen locks, 3000 dozen metallic fittings. Therefore market enquiries were conducted and based on the same, a show cause notice was issued proposing to enhance the value of the items to Rs. 8/- per piece. It was also contended by the Revenue that locks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nments are required to have been confiscated, and proper fine and penalty should have been imposed. 3. The party is also aggrieved with the order and contended that there is no evidence of contemporaneous imports to enhance the value of the item by 50% value declared. In the absence of furnishing the copy of market enquiry and non availability of contemporaneous import produced by the Revenue, the value cannot be enhanced by 50% and hence these appeals. 4. Heard Shri Prameela, ld. Counsel for the appellants/ Respondents and Shri Jayachandran, ld. DR for the Revenue. 14. The ld. Counsel submits that they have challenged the correctness of the order. They contend that lock is also metallic fittings. Further, ld. Counsel fairly submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also aggrieved. Therefore the order being not a speaking order is required to be set aside and the matter remanded for de novo consideration for reconsideration as there was violation of import policy. That the imported consignment was liable for confiscation and for imposition of fine and penalty. He also contends that the department had produced the market survey report and the assessee s evidence of contemporaneous import and therefore the value was required to be enhanced. He seeks for setting aside the impugned and for remand of the matter for de novo consideration. Ld. objection for all the three orders being allowed by way of remand. 7. After careful consideration of the submissions made by both the sides we notice that the ld. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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