TaxTMI 
TaxTMI 
2000 (12) TMI 367
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....nts. [Order per : S.S. Sekhon, Member (T)]. - These appeals are against the orders of Additional Commissioner of Customs apprising two consignments of 'Brass Ash Dross' and did not accept the loading of the values as proposed based on the Metal Bulletin Editorial Office, London, as he found that the department was not in a position to show any document regarding the deliberate mis-declaratio....
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....invoice price and the revised unit price by US $ 545 per MT FOB and directed that PD assessment should be finalised accordingly. Therefore, the Collector should have confiscated the goods under Section 111(m) of the Act and then allowed the same to be redeemed on payment of suitable fine and penalty. 3. The present appeals have been filed on these grounds that the charge of mis-declaration....
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....onsidering the detailed price list of like goods of Brass Dross/Ash cleared through Bombay from the computer prints obtained by the learned Additional Commissioner, who found that price range from 455 to 600 US $ based on the copper content of the consignment. He found that as per the Metal Bulletin prices of brass scraps were not comparable to the prices of Brass Ash/Dross. Therefore, on the basi....
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....on and if the valuation are being determined by the Customs authorities by applying the Valuation Rules, it is not necessary that the values declared by the importers are mis-declaration, since the valuations have been enhanced not on any evidence of illegal remittance or of any remittance over and above the contracted invoice price. As the Collector has found that there is no material evidence, t....