TMI Blog2013 (9) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... scation u/s 111(m) of the Customs Act was not sustainable and consequently redemption fine and penalty was not applicable - At the same time the appellate authority also gives a finding that the appellant had to pay appropriate duty as applicable on the enhanced value as per the final assessment - Section 111(m) deals with mis-declaration of value or any other material particulars - If there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Karamvir Bhojraj, imported polyester fabrics. The Revenue was of the view that the respondent has misdeclared the value. Accordingly, they conducted market enquiry to ascertain the value of the goods. On conclusion of the enquiry, notice was issued to the importer for enhancement of value, confiscation of the goods and imposing of penalty. The notice was adjudicated and the value was enhanced an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Commissioner (AR) appearing for the Revenue submits that the value was enhanced on the basis of market enquiry which revealed that the respondent has mis-declared the value. The lower appellate authority has not considered this aspect while passing the impugned order. 4. The learned counsel for the respondent submits that a copy of the market enquiry was not provided to them when the case was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es a finding that the appellant has to pay appropriate duty as applicable on the enhanced value as per the final assessment. 6.1 Section 111(m) deals with mis-declaration of value or any other material particulars. If there is no mis-declaration, Section 111(m) is not applicable and consequently the question of payment of duty on enhanced value does not arise at all. Therefore, there is no appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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