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2016 (3) TMI 513 - AT - CustomsProper authority for issuing show cause notice - Whether DRI is or not - Held that:- as per CESTAT order in the case of Bhagwati Components Manufacturing Co. vs. Commissioner of Customs [2016 (1) TMI 875 - CESTAT NEW DELHI], the show cause notice issued by DRI is valid. Tenability of comparison of the value of contemporaneous import - Done without regard to the quality and quantity - Also the invoices used for comparing the value were of the period 2005 to 2006 whereas its imports were during the period 2003 to 2006 and the goods imported by it were out of stock lot - Held that:- None of the goods imported by the appellant or by other importers had any brand names/ trade names. There is nothing to show that the goods imported by other importers with which the comparison of value of the impugned goods has been made had any higher reputation or were any superior quality or that the goods imported by the appellant were out of the so-called stock lot. Also, the goods imported by others were at a much higher commercial level as has been mentioned by the appellant itself in its appeal. Therefore comparison with the price of such imports cannot cause any prejudice to the appellant because it can be nobody's case that the price would be higher for imports of larger quantities of such goods. Imposition of redemption fine - Goods not available - Held that:- the goods which had been cleared without any bond and were not available for confiscation, no redemption fine can be imposed. Only goods which were seized can be confiscated and redemption fine can be imposed thereon. Therefore, the goods which are seized here are liable for imposing redemption fine. - Decided partly in favour of appellant
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