2014 (3) TMI 602

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.... PER: ASHOK JINDAL; The appellant is in appeal against the impugned order wherein the value of imported goods have been enhanced and thereby differential duty demand has been confirmed alongwith fine and penalty. 2. The brief facts of the case was that the appellants imported 23,125 pieces of tube lights 20 W x 2 ft. of blue colour which were described by their 'Tube Light 20W x 2ft'. On ....

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....t of imported goods were made by enhancing the declared value and the impugned order was passed. Aggrieved from the same, the appellant is before us. 4. The ld. Counsel for the appellants submits that the Revenue made enquiry from M/s. Ved International Ltd. regarding TL20W/05 but the catalog supplied by M/s Ved International of TL 20 W/5 SLV which shows that the tube light is of blue colour an....

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....ld. AR submits that as appellants have mis-declared the goods which are apparent from description given in bill of entry compared to the description given on the cartons of the impugned goods. Therefore, investigation took place and a market survey was done, where it was found that the tube lights imported by the appellants are of blow colour and other tube lights imported by M/s. Ved Internationa....

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....e appellant is as per the invoice issued by the supplier. During the course of investigation the Revenue has relied on the catalogue supplied by M/s Ved. International with regard to the goods having description as TL-20W/05 SLV the catalogue indicates that 05 stands for blue colour but the catalogue 4 TL-20W/05 SLV stands for ultra violet radiations. Therefore, the fact that the tube lights impor....