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TMI Blog2004 (6) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against the confiscation of a consignment of Batteries imported by the appellant. The appellant filed Bill of entry No. 155017, dated 6-11-2000 at Bombay Customs. The goods were declared in the Bill of entry as under :- "AA Size Battery (Hi-Watt-Republic China) Not rechargeable C&F US $ 0.029 per pc. AAA Size Battery (Hi-W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two varieties were US $ 0.0295 and US $ 0.2315. The Customs authorities also felt that the value declared was also false and too low. They initiated confiscation and other proceedings. The impugned order has noted that the "floor prices noticed in the Customs for the two varieties were 0.1609 and 0.2140 and the approved valuation for the batteries was Rs. 7.50 per piece and Rs. 10/- per piece". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 34,000/-. The redemption fine of Rs. 90,000/- was imposed. So also a penalty of Rs. 15,000/-. The appellant took up the matter before Commissioner (Appeals). That Commissioner found no merit in the case. 4. In the present appeal, the explanation of the appellant is the same. We have perused the records and have heard both sides. We find no error in the findings of the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities were therefore, entirely justified in rejecting the declared value and in re-assessing the goods based on the prices noted by them. The confiscation of the goods was also entirely in accordance with the law since price and description both were misdeclared. In these circumstances, case merits no intervention by an appellate authority. The appeal stands dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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