2012 (9) TMI 463

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.... the Respondent. [Order per : Archana Wadhwa, Meber (J)]. - Nobody appeared for the Appellant. Accordingly we have heard Shri K.K. Jaiswal, learned DR appearing for the Revenue and have gone through the impugned order passed by Commissioner (Appeals). 2. As per facts on record the appellant filed a bill of entry dated 7-3-2006 declaring the goods as lighting fixtures with the total a....

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....1-8-2006 proposing to enhance the assessable value and to confirm the differential duty of Rs. 1,80,466/-. The said notice culminated into an order passed by the original adjudicating authority confirming the differential duty demand, confiscating the goods with redemption fine of Rs. 1.50 lakhs and imposing separate penalties of Rs. 50,000/- each on both the appellants i.e. M/s. Deepak Internatio....

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....the Revenue wants can be adopted and the goods should be cleared to them as early as possible. In any case the said statement was reiterated at the very first available opportunity. 6. On going through the impugned orders we find that the appellate authority has upheld the order of the lower authority basically on the ground that the assessable value at the time of import is a deemed value....