TaxTMI 
TaxTMI 
1996 (12) TMI 156
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.... 31105 dated 7-10-1991 is US $ 11.25 per kg. He ordered confiscation of the same and allowed the appellant to redeem the same on payment of redemption fine of Rs. 3.00 lakhs and imposed penalty of Rs. 1.00 lakh. 2. This order was passed by the adjudicating authority in terms of the remand order passed by the Tribunal, Special Bench `A', New Delhi vide order No. 392/93-A, dated 20-8-1993. 3. This case pertains to the import of 8165 kgs. of Vanillin from Hong Kong against REP licence by the appellant. The appellant contended originally that the purity of the goods was less than 10 to 15% and hence the price was less. But the test report revealed that the impugned goods were pure Vanillin. 4. The appellant had declared ....
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....eme Court has already laid down guidelines, in respect thereof, in cases under the Customs Act, vide Collector of Customs v. D. Bhoormal - 1985 ECR 2284 (S.C) and the same is in confirmity with what the ld. SDR has pleaded.". Accordingly the impugned order was passed after granting personal hearing to the appellant. 5. The learned Consultant appearing for the appellant contended before us that the impugned order is contrary to the law laid down by several decisions of the Tribunal. He pointed out that the goods imported by the appellant are of inferior variety. In respect of quotation dated 15-11-1991 it was pleaded that the same does not contain the details of the quantity offered and that the goods covered by which are of Chine....
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....evidence which can be taken note of for enchancing the value. In this connection the learned adjudicating authority has relied on the decision of the Hon'ble Supreme Court in the case of M/s. Sharp Business Machines reported in 1990 (49) E.L.T. 640 wherein the assessable value was determined on the basis of quotations. This plea also therefore cannot be upheld. 7. The contrary view of the Department was that the price range of similar goods is at US $ 13.8 to 15 per kg. and this price quoted in the quotation of US $ 12.8 per kg. therefore broadly tallies with the abovesaid price. 8. But it was contended by the learned Consultant that the importer of the origin of the goods are to be ascertained and the burden is on the Depar....