2003 (3) TMI 236

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..... AU, dated 30-7-2001 the Commissioner of Customs (Sea), Chennai has enhanced the value of the Betel Nuts imported by the appellants and has consequently confirmed the demand of differential duty along with imposition of personal penalty upon the appellants. In addition, the consignment imported by them has been confiscated with an option to the appellants to redeem the same on payment of redemption .....

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..... as US $ 1100 per M.T. proceedings were initiated against the appellants alleging under valuation of the Betel Nuts. Accordingly, show-cause-notice was issued proposing confirmation of the demand of differential duty of customs to the tune of Rs. 2,40,301/- and imposition of penalty upon them. 5. During the course of adjudication proceedings, the appellants contended that the price declared by th .....

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..... bai were held to be not sufficient evidence to prove the charges of the under valuation. After appreciating the said invoices the Tribunal held that the same being different in period and quantity cannot be called contemporaneous imports in respect of the imports made in January, 2000 by those appellants. The period of imports in the present appeal is even after the imports made by the appellants .....

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