2006 (10) TMI 309

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....or the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned order, the Commissioner of Customs has enhanced the declaration value of Mobile Batteries and Mobile Circuit Boards from Rs. 1 lakh to Rs. 15,90,000/- and Rs. 23,85,000/-. The goods have also been confiscated with an option to the appellants to redeem the same on payment of redemption fine of Rs. 8 lakhs. Penalty o....

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..... Advocate, appearing for the appellant submits that there was only one invoice for the batteries as also for the Circuit Boards. As such, it cannot be said that the appellant's declared, only batteries and not Circuit Boards, when the invoice was admitted presented before the Customs Officers. As regards the valuation, Ld. Advocate has drawn our attention to the impugned order of the Commissioner....

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....e redemption fine imposed is much on the higher side and a nominal redemption fine should have been imposed for the above violation. Accordingly he prays for reduction in redemption fine and penalty imposed. 5. After hearing the Ld. DR, who has re-iterated the reasoning of the adjudicating authority, we find that admittedly the appellants presented himself at red channel and declared the goo....