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2015 (11) TMI 883 - AT - CustomsMis-declaration of goods - Enhancement in value of goods - Demand of differential duty - Confiscation of goods - Imposition of redemption fine - Held that:- appellant has mis-declared the quantity and certain goods was not declared by the appellant nor in the invoice. We also find that the appellants were fully aware of the quantity and also description and the proposed value which they have initially clearly admitted in their statement before the investigating authority and waived the show cause notice and personal hearing. The adjudicating authority has dealt the issue both on the value as well as on mis-declaration in detail and clearly rejected the transaction value and sequentially proceeded to re-determine the value sequentially for Rule 4 to Rule 8 of Customs Valuation Rules. - present case is not only mis-declaration of value but the appellants have also mis-declared the quantity and also description and also certain goods were not even declared. The lower appellate authority has also rightly examined their plea and gave clear finding on the appellant s contention for variation in quantities. Accordingly, rejection of transaction value, demand of differential duty and the confiscation are liable to be upheld. - However, redemption fine is reduced - Decided partly in favour of assessee.
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