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2015 (10) TMI 197 - AT - CustomsQuantity in excess of declared quantity – Confiscation of goods and imposition of penalty – Appellant filed Bill of Entry through their CHA, declaring import of goods as polyester knitted fabric and viscose knitted fabric – In checking, Viscose knitted fabrics were found in excess of declared quantity and was alleged that importers are resorting to mis-declaration of value of import of fabrics from China – Commissioner confiscated goods and imposed penalty – Held that:- Commissioner has not examined as to whether variation in weight of imported fabrics was on account of moisture content or otherwise – Also commissioner has not referred any evidence before discarding transaction value and consequently, its enhancement – Plea taken that entire quantity of imported fabrics were confiscated for concealment and not for mis-declaration of value, is required to be deliberated in detail – Therefore order of commissioner is cryptic and not speaking one and liable to be set aside – Commissioner directed to address all issues raised by both parties and pass fresh order after hearing – Appeal disposed of.
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