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2010 (4) TMI 634 - CESTAT, MUMBAIEnhance the unit price – Air conditioner imported - notice proposed to confiscate the goods - investigations was proposed to be appropriated towards the demand of duty based on the new assessable value - The assessee had also imported another consignment - declared as US $ 330 per piece. At the time of assessment, the unit price was enhanced to US $ 360 per piece - accordingly, the assessee paid duty - show-cause notice was issued to the assessee on the basis of the results of DRI’s investigations, for enhancing the assessable value in the same manner as in the earlier case and for recovery of differential duty, penalty etc - recovery of any additional amount of duty without attempting any revision of the assessment by resorting to the process of law provided under Section 130 of the Act - quotations were not the sole evidence for the Commissioner to enhance the assessable value of the goods - Even without reference to the quotations, the Commissioner could have arrived at the same findings against the assessee on the basis of the formidable evidence otherwise noted by him – Held that: - assessable value determined by the Commissioner in either of the cases is upheld, and consequently, the demands of differential duty is sustained - misdeclaration of value by the assessee, a fact tacitly admitted by them - the goods were not available for confiscation, any fine was not liable to be imposed - demands of duty and penalties in all these cases are upheld, while the redemption fine is set aside.
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