9911796707
TMI Blog2008 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per: Jyoti Balasundaram, Vice-President]. - Nine packages of ladies swim suits, elastic belts, ladies scarves, footwear and handbags 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me on payment of a fine of Rs. 1,00,000/- and imposed penalty of Rs. 25,000/- under Section 112(a) of the Customs Act, 1962. He ordered confiscation of 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 go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such report on the ground that it does not state categorically how the goods referred to thereunder can be correlated to the impugned goods for the 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that the value is required to be enhanced to Rs. 4,24,462/-. Once we have held that the value of the goods is required to be loaded, commensurate 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 asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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