2013 (8) TMI 542

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..... mposed - the valuation adopted in adjudication does not appear to be baseless - the appellant did not come out with cogent evidence to support to its claim of declaration of proper value - appellant agreed to the enhancement during adjudication - it was difficult to disturb the adjudication at that stage since import was not made in terms of prescribed procedure of law rendering such goods to be s .....

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..... ken delivery at Dadri. Investigating agency found that not only the goods were cleared at a place other than specified port but were also undervalued. When the appellant failed to explain the reason of under valuation ld. Adjudicating authority re-determined the value and upon confiscation thereof imposed the duty with option to redeem the goods on payment of fine of Rs.3,50,000/-. Penalty of Rs.3 .....

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