2007 (4) TMI 477

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..... [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Original No. 41/05 dated 1-8-05 passed by the Commissioner of Customs, Cochin. 2. The appellant imported certain equipments for setting up diagnostic center. Revenue proceeded against the appellants for non-declaration of certain items and mis-declaration of their value. Many undeclared items were foun .....

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..... tion committed under the Customs Act. The finding that the goods are liable for confiscation under Section 111(d) is legal and proper. To that extent we uphold the Order-in-Original regarding confiscation. The adjudicating authority has imposed a fine of Rs. 6 lakhs in lieu of confiscation. Considering the huge list of undeclared items, we do not find that the fine imposed is excessive. Hence, we .....

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..... ation) Rules. Moreover, the appellants have challenged the valuation done by Shri Dineshan, Manager Bio-medical Engineering, Amrutha Institute of Medical Sciences for the reason that he is not an expert in the field and also belongs to a rival organization. As no adequate grounds exist for rejecting the transaction, we allow the appeal of the appellant only in respect of valuation. The goods have .....

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