2005 (1) TMI 566

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..... per : S.S. Kang, Vice-President]. -Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner of (Appeals). 2.Brief facts of the case are that the respondent made import of certain goods and filed Bills of Entry. A declaration made by the respondent was not accepted by the Revenue and the adjudicating authority enhanced the value of the goods and confiscated the goods o .....

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..... of the value of mother Board on the basis of the value of CPU 400 HTz, which were not the goods imported by the respondent is not sustainable. The Commissioner (Appeals) also held that market enquiries conducted in respect of the new goods whereas the goods in question were second-hand and used goods. 5.Against this finding, the Revenue has not produced any evidence. Therefore, we find no infir .....

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