2016 (1) TMI 1140

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..... AC (AR), for the Department. ORDER [Order per : D.N. Panda, Member (J)]. - Both sides are in controversy as to application of different MRP values to two different bills of entries. While appellant says that when $ 4.5 was declared MRP value and there was no material to enhance the same to $ 6, that itself is breach of law. Added to this, further enhancing to $ 7.5 is unsustainable. 2. Rev .....

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..... when goods are same and import took place at the same time. So far as the redemption fine is concerned, when one bill of entries was agreed to be enhanced to $ 6, the other declared value at $ 4.5 definitely is suppression of the assessable value. Therefore, the redemption fine imposed does not call for interference. 4. Considering the facts and circumstances of the case, there shall be pena .....

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