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TMI Blog2017 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the Respondent. ORDER Per. B. Ravichandran These two appeals are on identical issue regarding valuation and penal proceedings with reference to import of used garments. The appellant filed bills of entry for clearance of goods declared as "used and worn un-mutilated and fumigated mix clothing". The goods were examined in the presence of the importer. Used garments require import licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of fines under Section 125 of the Customs Act, 1962. The assessable value was fixed on Rs. 16,30,126/- and Rs. 34,25,397/- in respect of two import consignments. Redemption fine of Rs. 4,07,600/- and Rs. 10,27,700/- respectively were fixed for redemption of the goods. Penalties of Rs. 2,44,600/- and Rs. 3,42,600/- respectively were imposed under Section 112 (a) of the Act. 2. On appeal vide th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y prevalent during the material time. As such, importer/appellant is liable for penal action. The goods are liable for confiscation. There can be no legal dispute on this aspect. In the appeal, the appellant submitted that the lower authorities did not examine the valuation of the goods in correct prospective. It is contended that the imported used garments were not correctly valued based on a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of background and the quantum of enhancement and chose to waive the requirement of written show cause notice as well as the opportunity of being heard before a decision is taken by the Original Authority. In the present appeal, they assert summarily, contesting the findings of the lower authorities. The appellant did not offer any material evidence to support his claim that the used garments im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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