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TMI Blog2017 (6) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... mported - Revenue’s stand on the mis-declaration of the goods is established. 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. Redemption fine and penalty upheld - appeal dismissed - decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description failed to stand when the contents of the goods were tested by NML vide their test report No.NML/DQM/MC/F-06 (Ref. No.20125) dated 21.8.2008. Therefore, also the mis-declaration dragged the appellant to CTH 72139920. Accordingly, exemption benefit claimed by the appellant was denied. Having mis-declared the goods both on description and classification, the appellant was to face the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presented for assessment along with invoice No.TY080700068 dated 12.7.08, packing list and mill certificate No.08071204 dated 12.7.2008 issued by the foreign supplier M/s. Tycoons World Wide Group (Thailand) Public Co. Ltd. Thailand. The referred invoice and packing list also have confirmed the description of goods as declared in the Bill of Entry. The composition of goods given in Mill Certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent is considered to be ₹ 57,34,140/- for which duty was levied. Therefore, redemption fine remains untouched and that is upheld. 7. So far as imposition of penalty is concerned, mis-declaration follows the consequence of illegitimacy. Therefore, the penalty imposed also remains untouched and that is upheld. 8. In the result, appeal is dismissed. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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