2017 (6) TMI 257

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..... R Per D.N. Panda Appellant says that there is no mis-declaration of description of the goods. Even the NML report did not go against the appellant. Therefore, there is no need of any disturbance of the valuation or imposition of redemption fine and penalty. The appellant bonafide believed on the declaration of the exporter as to the description of the goods. 2. Revenue on the other hand says th .....

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..... d by National Metallurgical Laboratory, which provided the technical assistance and guidance, there is no difference to the test result. Accordingly, the appeal fails in its contention as to the description of the goods. Revenue's stand on the mis-declaration of the goods is established. Added to that, learned Commissioner has very thoroughly examined in para 2 of his order what was the case befor .....

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..... products failing under CTH 72 were exempted from payment of Basic Customs Duty." 5. So far as the valuation is concerned, once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication remained unchallenged and duty is leviable thereon. 6. There is no material on record to show that the redempti .....

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