1996 (7) TMI 389

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....SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  Appellant being aggrieved by the order passed by the Additional Collector (Customs) enhancing the value of the imported goods, confiscating the goods under clauses (d) and (m) of Section 111 of the Customs Act, 1962, fixing redemption fine of Rs. 15,000 and imposing penalty of Rs. 1000 has filed this appeal. 2.&....

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....declaration of value and enhanced the value from DM 1.82 per sq.m. to DM 2.20 per sq.m., finding that the correct value of the consignment was Rs. 1,38,798.58 (as against the declared value of Rs. 90,156). It was found that the value exceeded the value of the licence by Rs. 14,994 and therefore there was violation of Policy. It is on this basis that the impugned orders were passed. 3. The ....

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....ugned order also referred, in passing, to two other imports of interlining material of different quantity and different quality at DM 2.40 per sq.m. and DM 2.30 per sq.m., the code numbers being 4611 and 4612 respectively. However, a reading of the impugned order shows that these prices were not the basis on which the Additional Collector finally valued the goods. 5. The basis of valuation....

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....cy cannot be accepted, without supportive materials as we have indicated above. Since the Additional Collector did not rely on two other instances of imports by the appellant it is unnecessary for us to deal with the same, except to say that those imports also did not relate to lining material of Code No. 4610. It is pointed out for the Department that the price list produced by the appellant did ....