TMI Blog2009 (1) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared price was not accepted initially and already stands enhanced. Besides, we further note that the price has been enhanced on the basis of some quotations etc. and no direct evidence is available. In view of this the subsequent enhancement cannot be upheld - appeal dismissed. - C/579/2002-Mum - A/31/2009-WZB/C-II/(CSTB) - Dated:- 16-1-2009 - Ms. Archana Wadhwa, Shri K.K. Agarwal, JJ. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be confiscated under Sec. 111(m) of the Customs Act, 1962 for misdeclaration and penalty proposed to be levied under Sec. 112. 2. The matter was adjudicated by the Commissioner who held that quotations obtained were not those recovered from the importer and are of different quantities and different mode of transport and in some cases the authenticity seemed doubtful and no evidence of transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Supreme Court decision in the case of Jain Shudh Vanaspati Ltd. [1996 (86) E.L.T. 460 (S.C.)] wherein it was held that show cause notice under Sec. 28 of the Customs Act, 1962 can be issued without revising order of clearance passed under Sec. 47. The price quotations from different parties were invited to ascertain the best prices for air-conditioner of O General brand and they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice nor any request for adjournment made. We further note that the matter had been adjourned earlier for several times. We, therefore, perused the records and heard the ld. DR. 5. We find that in this case the price declared by the respondents was not accepted and was enhanced by the assessing officer from US $270/pc to US $313/pc. Once the price was enhanced, the revenue is supposed to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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