2004 (5) TMI 343

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.... S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These appeals are directed against Order-in-Appeal No. 402 & 403/ACU/D-I/2003/2361 dated 11-11-2003 of Commissioner of Customs (Appeals), Delhi. Under the impugned order the Commissioner has upheld the order-in-original passed against the appellants. The dispute related to Floppy Diskettes imported by the appellant....

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....without considering these aspects no addition could have been made to the transaction value. It is further pointed out that the charge of misdeclaration of particulars is that the appellant described the goods as ' 5.25" Floppy Diskettes DS/HD' while the goods were actually '5.25" Floppy Diskettes, Formatted: IBM:Verbatim, Datalife Plus MD 2HD, Teflon Protected'. The appellants explanation is that....

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....ssions made by both sides. The actions of the lower authorities are clearly unjustified. The goods had been originally assessed after enhancing their value based on special investigation branch orders. It is incomprehensible that the enhancement of value was made without considering the properties of the goods. The appellants have also acceptable explanation about the abbreviations used in their i....