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2020 (8) TMI 401 - AT - CustomsValuation of imported goods - Silicone Weather Proofing Sealant - Fast Track Acqua – tech very high bond foamed acrylic tape - rejection of declared value - revaluation of goods - confiscation with option to redeem on payment of fine - demand of differential duty alongwith penalty under Section 114A of the Act and further penalty under Section 114AA of CA - HELD THAT:- The impugned order has been passed in accordance with law. Further, the appellant have failed to bring any cogent evidence on record, even before the Tribunal, inspite of being regular importer importing under their own brand name. Thus, apparently the appellant has not come with clean hands before this Tribunal. Impugned order upheld - appeal dismissed in toto.
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