2013 (8) TMI 542

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..... 2008 of the import of CR sheet secondary/defective from Malaysia. Inspection certificate was produced from Dubai concern with certificate of origin of goods from Chinese Chamber of Commerce. While foreign trade policy of 2004-2009 required the goods to be imported through Mumbai Chennai & Calcutta Sea Port, goods were taken delivery at Dadri. Investigating agency found that not only the goods were .....

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..... s not made in terms of prescribed procedure of law rendering such goods to be smuggled goods. Once the goods are held to be smuggled goods under section 2 (39) of Customs Act, 1962, there is no scope at all to interfere to the adjudication. Added to this, the valuation adopted in adjudication does not appear to be baseless when the appellant did not come out with cogent evidence to support to its .....

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