2000 (5) TMI 357

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....ngo, Advocate for the Respondent. [Order]. - During the hearing of this appeal of the Revenue on 5-10-1999 the Tribunal had reminded the departmental representative of their earlier directions to secure the case file and had made specific direction for production thereof on the next date of hearing. When the hearing resumed today Shri Deepak Kumar ld. SDR presented the case file bearing No. CIU....

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....s been raised before me regarding the value of the goods. These are two consignments of 17 M.T. each comprising predominantly of scrap with some serviceable items. There is no contemporaneous import of similar or identical goods at higher value. There is also no evidence or allegation or even a suspicion that the proper value has not been properly reflected in the invoice or any payment in additio....

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....value of the goods being misdeclared, the ground existed for confiscation of the goods and for levy of penalty. It is claimed that the Commissioner was wrong in not escalating the value and in giving finding that there is no suppression or mis-declaration. 4. The Bench observe that in terms of Section 124 of the Customs Act, 1962 where the issue of a written show-cause notice is not insisted....