2010 (11) TMI 914

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..... venue is in appeal against the order No. CC-MJ/31/2009/ Adj.ACC dated 6-8-2009 whereby the Commissioner has imposed penalty of ₹ 2,000/-. None appeared for the respondent despite notice nor there any request for adjournment. The case is taken up on merits. 3. Briefly stated the facts of the case are that the respondent imported a consignment of mobile phones. The department alleged misdec .....

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..... n of law is reproduced hereunder :- In the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under Section 77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof to a penalty (not exceeding the difference between the declared value and the value thereof .....

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