2007 (3) TMI 28

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..... plicants/appellants states that the impugned Order passed by the adjudicating Commissioner refers to the earlier adjudication order dated 12-10-2004, whereunder Rs 98.00 -per piece was accepted as the present market value of similar goods which was not challenged either by the Department or by the applicants/appellants In the present Order, the adjudicating authority states that the present market .....

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..... king recourse to Section 113(i) of the Customs Act, 1962 is not correct in our view. Accordingly, in view of the previous adjudication order accepted by both sides fixing the present market value of Rs. 98.00, we hold that there is no justification for ordering confiscation of the goods already exported or for imposition of penalty. In the result, we allow the appeals and set aside the impugned Or .....

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