2006 (11) TMI 487

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....evi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  M/s. Royal Impex (appellants in Appeal No. C/l4/2004) had imported a consignment of retro-reflective sticker rolls, declaredly weighing 1530 kgs., in January 2001. On examination, the consignment was found to contain 6650 kgs. of sticker rolls instead of 1530 kgs. The number of rolls was also found to be much higher....

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....on 112 of the Act. 2. These proposals were contested. In adjudication of the dispute, the Commissioner of Customs passed the following order :- (1)  I fix the assessable value of the 675 Nos. of retro-reflective sticker rolls imported under Bill of Lading No. TRI/MAA-5583 dated 11-1-2001 by M/s. Royal Impex, Chennai at Rs. 68,34,244/- as proposed in the show cause notice. (2)&nb....

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....r other documents had not been filed by the appellants for clearing the goods. The Commissioner's finding that the appellants had underdeclared the quantity and value of the goods to evade payment of duty was not sustainable in the absence of import document. Learned SDR reiterated the findings of the Commissioner. 4. After giving careful consideration to the submissions, we have to accept....