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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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