2009 (1) TMI 567

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....maresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Tungsten Carbide Tips Cutting Tools imported by the appellants under Bill of Entry dt. 3-1-2002 have been confiscated for contravention of the provisions of Section 111(l) due to non-inclusion of a quantity of 475.64 kgs. in the Bill of Entry, and thus in excess of the quantity declared, and Section 111(m) o....

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....hold the finding of contravention of Section 111(l). As regards contravention of Section 111(m), it is required to be set aside in the light of the Tribunal's decision in CC, Visakhapatnam v. Sree Nakoda Impex, 2004 (177) E.L.T. 349 (Tri. - Bang.) holding that mere enhancement of value is no ground for confiscation of goods and Handtex v. CC, Raigad, 2008 (226) E.L.T. 665 (Tri. - Del.) holding tha....