2017 (3) TMI 406

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..... Per D.N. Panda After a long argument, appellant reduced its litigation to determination of the assessable value of the imported goods. According to appellant, goods being lining material but not shirting material, assessable value shall not be liable to enhancement to the degree at which the "shirting material" commands. 2. Secondly, in absence of any misdeclaration of the description of the go .....

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..... is that High seas buyer relied on Notification No.21/2002-Cus. dt.1.3.2002 for import of the goods. But that has no bearing to this case when High seas buyer did not clear the goods. Accordingly, established case is that import was made by the trader appellant. 7. Both sides are on controversy on the valuation. We have noticed that NIDB data was used by Customs to be representative data for Reve .....

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..... at every stage shall provide reasonable opportunity of hearing to the appellant to defend. (v) On the outcome of enquiry under (i), (ii) and (iii) above learned Authority may exercise the power vested under Section 125 of the Customs Act, 1962. If redemption fine is imposable that shall be in accordance with law. While imposing redemption fine, if any, the authority shall grant appropriate heari .....

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