TaxTMI 
TaxTMI 
2004 (6) TMI 456
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....dent. [Order per : Moheb Ali M., Member (T)]. - This appeal is directed against the order of the Commissioner of Customs, Calcutta. 2. Briefly the facts are that the appellants imported a consignment of Chinese raisins grade IV old 1996 crop and declared the value to be US $ 1071 PMT CIF, from M/s. Orient Resources Co., Hong Kong. The goods were examined and found to be in consumer packin....
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...., 1962, however permitted the importers to redeem the goods on payment of a fine of Rs. 2,50,000/- and imposed a penalty of Rs. 50,000/-. Hence the appeal. 3. Heard both sides. 4. The learned Advocate Shri J.C. Patel contended strongly that value cannot be enhanced by the Commissioner on the basis of a stray import of resins at a different port and relied upon the decision of the Tribu....
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....dmitted contravention of PFA Rules insofar as there was no manufacturing date, expiry date etc. They only stated that before selling the goods they would put marking on packages and agreed to give a regular guarantee in that regard. The contentions raised before the Bench by Shri Patel were never raised before the Commissioner even during the course of personal hearing. Therefore, in regard to con....