2017 (11) TMI 949

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..... ft hand drive. The vehicle was originated in USA and to came Thailand for export. Also the import was found to have been made in violation of import licensing conditions as well as undervalued - redemption fine and penalty upheld - appeal dismissed - decided against appellant. - C/976/2007-Mum - Final Order No. A/87249/2017-WZB/CB - Dated:- 17-4-2017 - Shri D.N. Panda, Member (J) and C.J. Mathe .....

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..... ginated in USA and to came Thailand for export. Also the import was found to have been made in violation of import licensing conditions as well as undervalued. 4. The importer waived service of show cause notice. When the vehicle had changed two hands, that was found to be old and used. Therefore learned adjudicating authority correctly enhanced the value on the basis of which he imposed duty, .....

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