2009 (1) TMI 567

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..... , for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Tungsten Carbide Tips Cutting Tools imported by the appellants under Bill of Entry dt. 3-1-2002 have been confiscated for contravention of the provisions of Section 111(l) due to non-inclusion of a quantity of 475.64 kgs. in the Bill of Entry, and thus in excess of the quantity declared, and Section 111(m) of the Cus .....

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..... g of contravention of Section 111(l). As regards contravention of Section 111(m), it is required to be set aside in the light of the Tribunal s decision in CC, Visakhapatnam v. Sree Nakoda Impex, 2004 (177) E.L.T. 349 (Tri. - Bang.) holding that mere enhancement of value is no ground for confiscation of goods and Handtex v. CC, Raigad, 2008 (226) E.L.T. 665 (Tri. - Del.) holding that fixation of v .....

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