2003 (7) TMI 526

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..... , Member (T)]. Hatco Industries, the respondent to this appeal, imported a consignment consisting of two models of multimeters and four models of relays. The goods were imported from China and were declared to be a Chinese origin. The multimeter YX 360 TR was declared at unit price of US$ 1.25 and the other multimeter US$ 0.80. Relays MY-4 MY-2 declared at US$ 0.18, MK2P US$ 0.20 and MK3P US .....

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..... The Commissioner (Appeals) confirmed the enhancement of the value of the multimeter but struck down the enhancement of value of the relays. He also set aside confiscation order of the goods and the penalty imposed on the importer. The appeal by the department challenges those portions of the order. There is no appeal by the importer. 3. It is difficult to understand the conclusion of the Commiss .....

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..... nd thus clearly in force when the goods were imported. His conclusion therefore is unsustainable. The importer does not come up in appeal. There being no basis for this conclusion of the Commissioner (Appeals), this part of the order is set aside and the order of the Additional Commissioner is restored. 5. It will follow from the discussion above that confiscation of the goods and liability to p .....

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