2022 (8) TMI 1408

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..... tion of the goods that were imported for the purpose of setting up Transmission Line and Substation in the State of Maharashtra - Confiscation - Penalty - HELD THAT:- The prayer made in the present Customs Appeal is identical to the prayer made in OMMISSIONER OF CUSTOMS (IMPORT) VERSUS M/S. MAHARASHTRA EASTERN GRID POWER TRANSMISSION COMPANY LIMITED (MEGPTCL) , M/S. PMC PROJECTS (INDIA) PRIVATE L .....

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..... Shri Vikram Nankani, Senior Advocate, Shri Jaydeep Patel, Shri Jitendra Motwani and Ms. Shilpi Jain, Advocates for the Respondent ORDER JUSTICE DILIP GUPTA : The Commissioner of Customs (Imports), Maharashtra the Commissioner has filed this appeal to assail the order dated 17.10.2017 passed by the Additional Director General, DRI (Adjudication), Mumbai the adjudicating authori .....

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..... I. (Adjudication), Mumbai, being not proper and legal. (ii) hold that the allegations of gross-overvaluation made in the Show Cause Notice Dt. 15-05-2014 are sustainable. (iii) hold that the value proposed in the Show Cause Notice Dt. 15-05-2014 is consistent with the provisions of Section 14(1) of Customs Act, 1962 and the Customs Valuation Rules, 2007. (iv) hold that the goods .....

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