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TMI Blog2017 (6) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal along with stay application has been filed against the Order-in-Appeal dt. 21/11/2013. The applicant filed Bill of Entry No.8729321 dt. 11/12/2012 for clearance of goods declared as bamboo mats and PVC mats of different sizes imported from China and declared total invoice value of US$ 14167.20 for a total quantity of 10680 sq. mtr. (780 rolls). On examination, it was found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 was allowed to be redeemed on payment of redemption fine of Rs. 2.5 lakhs and personal penalty of Rs. 1 lakh. The findings in the Order-in-Original was confirmed by the first appellate authority vide the impugned order. Aggrieved by the impugned order, the present appeal has been filed along with a stay application. 2. With the above background, we heard Smt. Rukmani Menon, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered that the appellant will deposit the duty demanded on the live Bill of Entry amounting to Rs. 6,11,637/- along with redemption find pending decision in the present appeal. 4. The learned AR supported the impugned order. He argued that the basis for demand of differential duty was the correct invoice submitted by the proprietor during his interrogation and consequently the order fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of live Bill of Entry misdeclaration in terms of quantity also has been noticed at the time of examination. The undervaluation has been sustained by the original authority on the basis of the invoice indicating correct valuation submitted by the proprietor of the importer himself at the time of investigation by the Revenue. As such, we are of the opinion that prima facie, the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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