2011 (4) TMI 726

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....he said Rules to Rs.1,81,80,771/- for all the 4 consignments.   (ii) The goods valued at Rs.1,81,80,771/- pertaining to Bills of Entry numbered 940205, 940191, 940190 all dated 22.3.2010 and 938696 dated 10.3.2010 are confiscated under Section 111(m) of the Customs Act, 1962, however, I offer the same for redemption to the importer on payment of a redemption fine of Rs.35,00,000/- under Section 125 of the Customs Act, 1962.   (iii) For the purpose of levy of duty, I order the goods pertaining to the aforementioned 4 Bills of Entry to be classified under CTH 58103200.   (iv) I impose a penalty of Rs.20,00,000/- on Shri Mahendra Jain, Director of M/s Surbhit Impex Pvt. Ltd under Section 112(a) of the Customs Act, 1962. &nbsp....

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....mmissioner s decision on value of the goods imported by the appellant is without notice to them.   4. From the records of the case, it appears that the appellant had imported 4 consignments of what was declared Polyester Fabrics and classified under CTH 5407 of the first schedule to the Customs Tariff Act. The goods were subject to first check examination and sample drawn and forwarded to the Textile Committee for test. On the basis of the test report, the department proposed to classify the goods as Corduroy under CTH 5801 of the Tariff Schedule, whereupon the importer/appellant waived show-cause notice and requested for personal hearing vide their letter dated 16.6.2010. The party was personally heard by the Commissioner as indicate....

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....imported at Rs.101.7/mtr. Thus, the total value of the consignments after loading in terms of the contemporaneous import prices come to Rs.1,81,80,771/-.   5. Obviously, the value of the goods was enhanced on the basis of contemporaneous import prices of similar goods without notice to the appellant. Though, in para 5 of the impugned order, the Commissioner has stated that the charges of changing classification as well as enhancing the value of the consignment based on the contemporaneous prices were explained verbally to the importer , the fact remains that only a proposal to change the classification of the goods was notified to the importer who, only on that aspect, waived the show-cause notice. The proposal to enhance the value of....