2011 (4) TMI 361

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.... Archana Wadhwa:   Both appeals filed by the assessee as well as by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has enhanced the assessable value of the goods imported by the appellant i.e. LLDPE/PP plant sweeping and has confiscated the goods with redemption fine of Rs.7.00 lakhs and has imposed ....

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....; 3. Apart from contesting the fact that there is no evidence produced by the Revenue for enhancement of the value and there is no evidence of any flow back to the customer of the goods, it is stand contended before us that the Revenue had drawn samples from the consignments in question and have sent them for testing. However, before the test reports could be delivered, Commissioner passed the ....

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....were kept in the front row and the good quality container were kept in the back rows. As such, he submits that the said statements are sufficient to hold the appellant s guilty.   5. In his rejoinder, the ld. Advocate submits that the statements are only admitting the different grades of the same product that the product remains only plant sweeping. Some of them may be in good condition an....