TaxTMI 
TaxTMI 
2004 (5) TMI 422
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....r per : M.P. Bohra, Member (J)]. - This appeal has been filed against the Order-in-Original passed by Commissioner of Customs (Port), Kolkata on 19-5-03. 2. Brief facts of the case are that the Directorate of Revenue Intelligence, Kolkata initiated an inquiry into such imports. During the course of inquiry, it was found M/s. Aanchal International, 8-Nepal Bhattacharjee Street, Kolkata....
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....n M/s. Aanchal International and the provisional assessment was done at the assessable value calculated at the rate of U.S.$ 0.45 per kg. The appellant has preferred the appeal against this Order. 3. We have heard Shri Tamir Hossain, ld. Advocate for the appellants and Shri N.K. Mishra, ld. JDR for the Revenue. 4. Ld. Advocate for the appellants submits that the show cause notice issue....
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....e further submits that in the present case, the importer has admitted in their reply to the show cause notice that there has been a mis-declaration of both description and quantity. He further submits that the appellants agreed to pay the duty on the assessable value calculated at the rate of U.S.$ 0.45 per kg. Therefore, he submits that on the admission of the importer, the value has been calcula....
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.... it does not require any further proof. Under these circumstances, the Commissioner has not committed any error in arriving at a conclusion about the mis-declaration of quantity and description of the goods imported by the appellants and also rightly fixed the value calculated at the rate of U.S.$ 0.45 per kg. In so far the order rendered in Gagret Woollen Mills (supra), the facts of the case are ....