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TMI Blog2015 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... etic goods like Air freshners, lipsticks, perfumes, eye liner, mascara, etc. were of various brand names like Yodernia, Revelon, Dove, Lamani, Loreal, etc. Further, we also find that the Revenue has not adopted the Customs Valuation Rules for enhancing the value and instead have gone to do the market survey in India. Such market inquiries reflected the sale value of the products in India and as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os. C/A/53848-53849/2014-CU(DB) - Dated:- 24-9-2014 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Ms. Saurabhi Sinha, Advocate, for the Appellant. Shri S. Jain, AR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below. 2. After hearing both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 27.68 lakhs to ₹ 44.29 lakhs. The goods were further confiscated with redemption fine of ₹ 5 Lakhs, duty of ₹ 6,59,700/- was confirmed along with interest and identical amount of personal penalty. Penalty of ₹ 1,00,000/- was imposed upon the Director. 5. The order passed by the original adjudicating authority was confirmed by the Commissioner (Appeals). Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon knowledge that the same are disposed of by the sellers at a very low cost if the expiry is about to be reached. In any case, we find that the Revenue having not adopted the Valuation Rules sequential-wise and having not produced any evidence of contemporaneous nature to reflect upon the lower value of the imported goods, the adoption of market price cannot be held to be a method in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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