TMI Blog2014 (10) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... gh quantity in said bill of entry is against 720 pieces and the appellant’s import of higher number of pieces i.e. 2880 which may further effect assessable value, but appellant is not pressing on this ground and prays for adopting lower value of ₹ 1219.32 per piece only – Therefore assessable value of ₹ 1219.32 per piece is correct assessable value – As evidence of margin of profit is not available therefore by adopting criteria of differential duty, quantum of redemption fine reduced – Penalty amount also brought down – Appeal disposed of. - C/56531/2013-CU(DB) - Final Order No. C/A/54418/2014-CU(DB) - Dated:- 17-10-2014 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri Naveen Bindal, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said bills of entries were only 720 pieces as against 2880 pieces imported by the appellant. He submits that the differential duty would come down to ₹ 6 lakhs approximately whereas the Commissioner has imposed a redemption fine of ₹ 9 lakhs without arriving at the margin of profit. The appellant s further grievance is that in the first round of litigation, penalty imposed was ₹ 1 lakh, which stands enhanced to ₹ 3 lakhs by the Commissioner in de novo proceedings, which is against the principles of justice. 4. Countering the argument, ld. DR appearing for the Revenue submits that the second bills of entry referred to and relied upon by the appellant is not in respect of the identical goods inasmuch as the count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the quantity imported was 720 pieces. From the DOV Data Chart produced before us, we note that the value for the import of 360 pieces was ₹ 1418.35. This fact shows that the value changes with the quantity of the goods ordered and imported. In the present case, the goods ordered are 2880 pieces. We have also been shown another import of 720 pieces @ 1219.32 per piece. Though the quantity in the said bill of entry is against 720 pieces and the appellant s import of higher number of pieces i.e. 2880 which may further effect the assessable value, but the ld. Advocate is not pressing on this ground and prays for adopting the lower value of ₹ 1219.32 per piece only. As such, out of the two values, we hold that in terms of the law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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