2002 (2) TMI 451

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.....N.B. Nair, Member (T)]. - This appeal is directed against Order-in-Original No. SC-8/92 DIU (A) & S/10-3/92 DIU (A), dated 2-3-92 where under about 5000 Kgs. of used serviceable garments imported by the appellant was confiscated under sub-Sections 111(d) and (m) of the Customs Act, 1962 along with imposition of a penalty of Rs. 40,000/ - on the appellant and enhancement of the assessable value....

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....t the value of the misdeclared goods is to be fixed around Rs. 40/- per Kg. as against the declared value of over Rs. 10/- per Kg. The impugned order confirmed the allegations, ordered the mutilation of the one-piece old garments before their release from customs and ordered confiscation, penalty and revaluation as already indicated. 3. In the present appeal the points raised by the appell....

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.... goods at rates applicable to the denatured goods. 4. As against the aforesaid contentions on behalf of the appellant it has been submitted for the Revenue that the examination of the consignment had clearly shown that part of the consignment consisted of serviceable garments as against the declaration that the consignment comprised mutilated rags. The increase in value has also been justi....