2013 (7) TMI 29

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....espondent is that in respect of the consignment of transistors and dials imported by them, there was gross under valuation, in as much as the value of the goods declared by them was found to be much lower than the value declared by them in the export declaration form before the Customs Authorities of the country from where the goods had been imported. The goods pending the issue of show cause noti....

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....rt's judgment in the case of Weston Components Ltd. vs. CC, New Delhi reported in 2000 (115) E.L.T. 278 (S.C.) in such a situation the redemption fine can be imposed. 2. None appeared for the respondent. 3. Heard Shri Amresh Jain, the learned DR, who clarified that as per the report received from the Commissioner, the respondent have not challenged this order and as such there is no appeal f....

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....ect. 4. We have considered the submissions of learned DR and have gone through the records of the case. We find that there is no dispute about the fact that pending the issue of show cause notice, the offending goods in respect of which the value had been under declared, had been provisionally released against the bond and bank guarantee furnished by the respondent. In view of this, just becaus....