2008 (4) TMI 616

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....92.41% by weight and at the request of the appellant, the sample was again tested by C.R.C.L. Delhi and the cadmium content was found to be 78.62%. After completion of adjudication process and appeal, the Commissioner (Appeals), finally decided the value of cadmium dross imported by the appellant as US $ 650 P.M.T. and the total value of the goods was calculated as Rs. 3,49,212/-. He rejected the revision of the classification under Chapter Heading 81 of the Customs Tariff. The Commissioner also held that since the value has been enhanced from Rs. 32,258/- to Rs. 3,49,212/-, which is less than the value originally arrived at by the adjudicating authority, the redemption fine imposed needs to be reduced suitably. He reduced both redemption f....

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....d actually used the imported goods for the manufacture of lead ingots. This contradiction, itself, shows that all is not well with the approach of the appellant. In any case, they have not contested the case of the department that what was imported contained 78.62% of Cadmium and there was misdeclaration. The legal position that the goods which are cleared on provisional assessment, can be confiscated and redemption fine can be imposed is well settled. Therefore, we hold that the imported goods are liable for confiscation and imposition of redemption fine is correct. Coming to the value, we find that the appellants did not help us or any of the other lower authorities in support of their contention that the valuation should be on the price ....