2004 (12) TMI 441

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.... Chandra, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - The assessee is in appeal aggrieved by the Order-in-Original passed by the Commissioner of Customs, Jawahar Custom House, Nhava Sheva, wherein he imposed fine of Rs. 25,000/- on the assessee after ordering confiscation of the goods under Section 111(d) of the Customs Act, 1962. 2. The appellant, M/s. Surend....

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.... of Export & Export Policy was sought for the purpose of free import duty. The goods were examined in the shed under the supervision of Asst. Commissioner of Customs, who certified that the invoice declared CIF value of Rs. 6,16,067/- was fair. 3. The Dealing Group, however, raised objections regarding the value, applicability of Notification 154/94 and the importability in terms of Para 5....

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....allegations. 5. The Commissioner of Customs, however, by his Order No. 22/99 dated 23-7-1998 ordered enhancement of value to Rs. 22,71,076/- (CIF) for the purpose of Bond for re-export, but accepted that the goods are eligible for duty free benefit in terms of Notification No. 153/94. He also ordered confiscation of the goods under Section 111(d) of the Customs Act, 1962 with redemption fi....