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2009 (6) TMI 558 - CESTAT, MUMBAIAdjudication- Natural Justice- In the present appeal the appellants challenge the order dated 13-12-08 passed by the Commissioner of Customs, Nhava Sheva, whereby the assessable value of the goods imported under 26 Bills of Entry during the period August, 2004 to February, 2005 was fixed to the tune of ₹ 3,21,28,452/. at US 542 PMT in terms of Rule 6 of Customs Valuation Rules, 1988 and thereupon the differential Customs duty amounting to ₹ 2,04,34,079/- was ordered to be recovered under Section 28(2) of the Customs Act, 1962 along with interest thereon under Section 28AB of the said Act. The Commissioner has also finally assessed the Bill of Entry dated 22-3-08 at the rate of USD 542 PMT under Section 18 of the said Act and has held that the differential duty of ₹ 10,48,291/- to be recoverable. Held that- In a case in hand, apart from bald statement of similar allegation in the retraction affidavit, there was a clear admission about the statement which was originally made by the appellants to the Customs authorities regarding nature of the goods imported. Taking into consideration all the facts and circumstances on record and the law laid down by the Apex Court, we find no substance in the contentions sought to be raised on behalf of the appellants and consequently the appeal fails and is hereby dismissed.
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