2008 (7) TMI 399

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..... ted goods as melting scrap, on examination, goods were found to the prime quality varnished and rust free nails. As goods were found not as per the declaration, therefore, we find that transaction value was rightly rejected and the Commissioner of Customs while determining the value of the goods taken into consideration the value of similar goods imported into India and the value of imported raw m .....

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..... the goods, the goods were found to be new prime quality varnished and rust free nails. Show-cause notice was issued to the appellant for confiscation of the goods on the ground of misdeclaration and for enhancement of the value. The adjudicating authority held that the goods in question be reassessed to duty @ Rs. 31.11 per kg. and also ordered confiscation of the goods. 3. The contention of th .....

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..... The Commissioner also has taken into consideration the value of steel wire and bars which is the raw material for manufacture of such nails and after taking into consideration the same, the value of nails is worked out to Rs. 31.11 per kg. The contention is that as the Commissioner has taken into consideration the value of similar goods imported by other importer and also the value of import of r .....

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