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2016 (11) TMI 907 - CESTAT MUMBAI

2016 (11) TMI 907 - CESTAT MUMBAI - TMI - Demand of differential customs duty, interest thereof and penalties imposed - mis-declaration of value of the goods imported - Held that: - there is a merit in the submission made by the learned Counsel, that despite giving a detailed written submissions highlighting various aspects on which the appellants has challenged the order-in-original, the first appellate authority has not recorded any findings on the said submissions made nor it is recorded that .....

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ondent ORDER All these three appeals filed against the order-in-appeal No. 994 to 996/MCH/ADV/VB/2012 dated 12.12.2012 are listed for final disposal. 2. The issue involved in these appeals is regarding the demand of differential customs duty, interest thereof and penalties imposed on all the appellants. The differential duty has arisen on the ground that there was mis-declaration of value of the goods imported by the main appellant M.R. International. 3. Heard both sides and perused the records. .....

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