2013 (9) TMI 944

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chandrasekharan: Revenue has come up in appeal against Order-in-appeal No. 388/389/MCH/JC/CFS(M)/2012 dated 11/07/2012 passed by the Commissioner of Customs (Appeals), Mumbai -I. 2. The respondent, M/s. Sheth Karamvir Bhojraj, imported polyester fabrics. The Revenue was of the view that the respondent has misdeclared the value. Accordingly, they conducted market enquiry to ascertain the value o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te duty on the enhanced value as per the final assessment. Against this order the Revenue is before us. Revenue has also filed an application for staying the operation of the impugned order. 3. The learned Dy. Commissioner (AR) appearing for the Revenue submits that the value was enhanced on the basis of market enquiry which revealed that the respondent has mis-declared the value. The lower appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ords a finding that confiscation under Section 111(m) of the Customs Act is not sustainable and consequently redemption fine and penalty is not applicable. At the same time the appellate authority also gives a finding that the appellant has to pay appropriate duty as applicable on the enhanced value as per the final assessment. 6.1 Section 111(m) deals with mis-declaration of value or any other m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X