2013 (8) TMI 780

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..... vertent error been brought to notice of Customs at the time of clearance were not bonafide - fabricated document was used in defence subsequent to adjudication - Innocence before Commissioner (Appeals) was pleaded falsely - plea of respondent accepted was totally baseless and detrimental to interest of justice - FAX message on record cannot be considered as credible to appreciate innocence of resp .....

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..... mmissioner by respondent for the first time. Ld. Com(A) did not make enquiry to that. Page 27 of the appeal folder exhibits such fact. 2. When the import of Cut and Polished Semi Precious Stones were imported to India being exported by M/s. C.A. Gems, Hong Kong vide invoice No.001/08 dated 11.06.2008 that resulted with mis-declaration of the value as well as quantity. In the presence of the resp .....

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..... t Cut 2070.88 2070.88 0.30 1.25 03 Green Amythist 876.70 876.70 0.20 1.25 04 Aqumarine 239.40 239.40 0.50 1.50 05 Aqumarin 156.25 156.25 0.50 2.25 06 Amythist Cut 62.30 62.30 0.30 1.00 07 Aqurmarine .....

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