2008 (1) TMI 804

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....ant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri B.N. Chattopadhyaya, Ld. Consultant appearing for the appellants states that the appellants imported two consignments of Brass Scrap under the bill of entry dated - 9-10-2001 and 19-1-2002. He states that no allegation of mis-declaration or any suppression has....

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.... of the Tariff Valuation notified by the Govt., which was a public document. To a query from the Bench, he admits that the Customs officials who assessed the bills of entry and the audit officials who audited the bills of entry were equally required to know about the existence of the tariff valuation notification but says that the appellants cannot escape the duty liability on that ground. 4.&e....