TMI Blog2008 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the price of the goods is much higher than the price declared by the importers - It is not necessary that actual sale invoice referring to the total quantity is to be furnished by the persons from whom the enquiries were made, for the reason that it is almost impossible to expect the shopkeepers to provide the actual sale invoice of such goods. Further, the report that the value of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs covered by bill of entry dated 27-10-2000 filed by M/s. Sapna Enterprises, Mumbai, were examined and found to contain an excess of 100 swim suits concealed under a carton of footwear. 221 pieces of elastic belts were also found in short quantities. Market enquiries were conducted by the SIIB officers at different shops such as Amarsons, Premsons, Crawford Market, Fort etc. and it was found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f elastic belts as they had been imported without a valid specific licence and allowed clearance of 97 pairs of gents and children footwear against an SIL produced. The Commissioner (Appeals) set aside the loading of value, upheld the liability of goods to confiscation but reduced the redemption fine to Rs. 20,000/- and penalty to Rs. 5,000/-. The Revenue is in appeal against the setting aside of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason that the respondents have not been supplied with particulars such as actual sale invoice etc. We fail to understand how the market enquiry cannot be held to be correlated to the impugned goods. The report is obviously about swim suits, elastic belts, footwear, handbags etc. and it has been conducted from well known shops such as Amarsons, Premsons, Caxton etc. It is not necessary that actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the value of the goods, the fine and penalty amounts are required to be enhanced to the amounts fixed by the adjudicating authority for the reason that the fine and penalty has to be commensurate with the value of the goods. We, therefore, set aside the impugned order insofar as it relates to the value of the goods and to the reduction of the quantum of fine and penalty, and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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