1999 (4) TMI 562

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....espondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal filed by the appellants against the Order-in-Original No. S/10-30/95, dated 1-5-1995 passed by the Commissioner of Customs, Sheva, whereunder he had valued the imported machine at Rs. 42,85,700 instead of the appellants valuation submitted at Rs. 11,20,332/-. He therefore confiscated the goods under Section 111(m) of the ....

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....department fixed it at Rs. 42,85,700/-. For quick clearance of the goods, it would appear, the appellants waived the show cause notice and on 6-4-1995 appeared personally before the adjudicating authority. It would appear from the perusal of the order, especially para 8 thereof, the adjudicating authority had relied upon the docks examination officer's report as well as the report of the expert pa....