2017 (11) TMI 786

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..... DER [Order per : Ashok K. Arya, Member (T)]. - Revenue is in appeal against the Order-in-Appeal dated 30-10-2010 passed by Commissioner of Customs (Appeals), whereunder he set aside the order-in-original dated 23-10-2010 passed by Additional Commissioner of Customs. The order-in-original passed by Additional Commissioner of Customs sustained the charges of misdeclaration of value in the case of g .....

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..... original confiscated the goods with the option of redemption on payment of redemption fine of Rs. 8 lakhs under Section 125(1) of the Customs Act, 1962 and confirmed differential duty of Rs. 2,68,621/- along with interest and also imposed a penalty of Rs. 3 lakhs on the respondent importer. 3.1 The respondent filed appeal against the order-in-original passed by Additional Commissioner before .....

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..... subject goods are to be classified as glass beads under Customs Tariff Heading 7018 10 20. The Revenue has not given any substantial material and evidence to differ from the finding given by the Commissioner (Appeals) in the impugned order in appeal. 6. The impugned order-in-appeal further, analyses the valuation aspect in detail and conclude that the Department did not produce any evidence .....

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