2000 (5) TMI 821

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...., Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned order Collector of Customs, Calcutta has ordered that the assessments of the imports made by the respondents be made on the basis of identical imports for the same period of importation as proposed in the notice. However, no fine or penalty has been imposed by him. The said order has been ac....

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....mporting the goods at higher prices during the relevant time. Accordingly he had ordered for revision of the prices and the determination of customs duty. We find that no penalty or fine has been imposed by the Commissioner inasmuch as he is not doubting the transacted value of the importer. The Revenue's grievance is that no reasons have been given by the Commissioner for not imposing penalty. As....