2011 (4) TMI 67

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....or the appellant.   ADARSH KUMAR GOEL, J.   This appeal has been preferred by the assessee under Section 130 of the Customs Act, 1962 (for short, "the Act") against order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 17.9.2009, claiming following substantial questions of law:-   "a) Whether the Ld. Respondent erred in law in imposing a heavy Redem....

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.... 2. The appellant imported goods and sought clearance thereof under the provisions of the Act. It was found that the assessee had wrongly declared lesser value of goods and the import was against the import policy. Accordingly, the goods were held to be liable for confiscation under Section 111(d) of the Act. The adjudicating authority after due procedure, ordered confiscation of the goods but ....