2013 (10) TMI 1203

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....DR PER : D N Panda When appellant imported artificial marble slabs which was restricted item under Tariff sub-heading No. 68109990 disclosing the value of USD 20/SQM, Customs enhanced the value of goods to USD 50 per Sqr. Mtr. If the value of goods is considered as USD 20/SQM that is restricted goods under Notification No.41 (RE-2008)/2004 - 09 issued by DGFT. In case value of goods is USD 5....

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....nted and levy of duty was also uncalled for. 2.3 Revenue submits that when there was mis-declaration, valuation was made and adjudication was done adopting USD 50 per Sqr. Mtr. as value of the goods imported, So also penalty and redemption fine was imposed. 3. Heard both sides. Notification of DGFT when declares the goods imported as restricted goods by value criteria and the appellant also ....