1990 (5) TMI 160

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....ent. [Order per : S.V. Maruthi, Member (J)]. - The appeal arises out of an order No. S/49-9/82SIIB of the Collector enhancing the value of the goods, and imposing redemption fine and penalty on the consignment of 'Aniseeds' imported from Hongkong. 2. The impugned goods are imported by the appellants in two consignments each of 66 bags (1980 kgs) and 66 bags (3000 kgs). According to the ap....

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....cuments seized from the premises of Shri Diaram Sharma, partner of M/s. P.R.B. Exports during search disclosing the price at Rs. 22/- per kg. CIF Bombay in June/July and the statement of Shri Diaram Sharma confirming the above value. (iii) The Economic Bulletin of Singapore, Indian Chamber of Commerce, Vol. XIX for the month of March 1981 indicated the price at 32 US $per lOO kgs. 4. The mai....

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....necessary to refer to the finding of the lower authorities to consider the contention of the appellants. The Asstt. Collector who had occasion to examine invoices of the imports and the invoice price of earlier import found that "the invoices quoted by the Department of National Native Produces and Animal By-products Imports & Exports Corpn. and import by P.R.B. Exports which is also broken No. 2 ....