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M/s. Pacific International Versus C.C.E., Delhi-IV

2015 (8) TMI 1114 - CESTAT NEW DELHI

Valuation of goods - Enhancement in CIF value of imported goods - Held that:- At the time of adjudication by the primary adjudicating authority, the appellant-assessee had waived the Show Cause Notice. Waiver of Show Cause Notice obviously means that .....

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ring before Commissioner (Appeals). Even so, we find that the impugned Order-in-Appeal has discussed the basis of enhancement of value in accordance with the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 as also the basis f .....

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lant was a repeat offender and had imported the impugned goods in violation of the import and export policy and also indulged in under-valuation and therefore enhanced the penalty. In these circumstances, we find no infirmity in the impugned order wa .....

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Shri Amresh Jain, DR Per Mr. R.K. Singh: Appeals have been filed against Orders-in-Appeal No.36-41/Cus/Appl/DLH-IV/2010, dated 24.09.2010 which upheld the Orders-in-Original as regards the enhancement of the CIF value of imported goods and modified t .....

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efore, we proceed to decide the appeals on merit. 3. The facts briefly stated are that the appellant imported worn clothing and filed 3 Bills of Entry during the value US dollars 0.70 per kilograms for 2 of the Bills of Entry and US dollar 0.65 per k .....

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not have any license to import the same. Accordingly, the primary adjudicating authority enhanced the value and imposed redemption fine and penalty against which the appellant filed the appeals before Commissioner (Appeals). Revenue also filed appea .....

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ded that the value was correctly declared and no grounds have been given for rejecting the transaction value and also questioned the market inquiry based on which the value has been enhanced and penalty increased. It also contended that the impugned .....

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oner (Appeals). 6. We have considered the contentions of both sides. We find that at the time of adjudication by the primary adjudicating authority, the appellant-assessee had waived the Show Cause Notice. Waiver of Show Cause Notice obviously means .....

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