TMI Blog2020 (1) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs (Import), Nhava Sheva - HELD THAT:- In ordering the redetermination of value, the adjudicating authority has also included the goods, viz. polyester viscose knitted fabric , that were in conformity with the declaration in the bill of entry, even though of lesser quantity, which eliminates scope of action under Rule 12 of Customs Valuation (Determination of Value of Imported Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6419/2019-WZB - Dated:- 20-8-2019 - Shri C.J. Mathew, Member (T) and Ajay Sharma, Member (J) None, for the Appellant. Shri R. Kumar, Assistant Commissioner (AR), for the Respondent. ORDER In this appeal of M/s. Sundesha Textile Exim Co. against Order-in-Original No. 25/2010, dated 12th October, 2010 of Commissioner of Customs (Export), Nhava Sheva, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 1,95,286.20. It was also held by the adjudicating authority that the composition of goods was found to be 7177.49 metres of knitted fabric and 38926 metres of woven fabric which, though the appellant herein claimed to have arisen from an error in shipment intended for South Africa and clarified to be so by the Chinese supplier, sufficed for reassessment, confiscation and penalty under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of jurisdiction by the adjudicating authority. 6. However, we take note that, in ordering the redetermination of value, the adjudicating authority has also included the goods, viz. polyester viscose knitted fabric , that were in conformity with the declaration in the bill of entry, even though of lesser quantity, which eliminates scope of action under Rule 12 of Customs Valuation (Deter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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