2014 (10) TMI 81

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....cordingly it is decided to take up the appeal with the assistance of ld.DR. 2. Revenue has come in appeal against OIA No.511/SVS/GGN/2013 dt.13.09.2013 passed by the Commissioner(Appeals) wherein the Commissioner (Appeals) has dropped the proceedings against M/s.K.L.Sharma & Sons. 3. From the grounds of appeal filed by the Revenue, it is observed that they have come up in appeal on three grounds, namely, first on mis-declaration of contents. Actually in the bill of lading, description of goods given as ear buds, brush and ear cap whereas the same were found cosmetics, electrical LNBs, goggles and watches, electrical items etc. Second ground is undervaluation and third ground is importation in the name of partnership firm which was no....

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.... 6750pcs. 11   Revlon.new complexion one step make up (SPF-15) K-1 to 100   14400 pcs.   12. Nivea lip care women L-1 to 101 87264pcs. 13.   Nivea men's lip care & protection M-1 to 25   36000pcs.   14. Revlon matte lipstick N-1 to 34 24480pcs. 15.   May belline whip lipstick 0-1 to 20   24000pcs   16.   Revlon moisture stay lipstick P-1 to 48   48960pcs.   17.   Garnier men power light intensive fairness face wash Q-1 to 10   2160pcs.   18.   Garnier pure & light face wash & fairness face wash R-1 to 10   288....

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....15 foundation AL-1 to 3   480 pcs.   38.   AIGER eye shadow & eye liner AM-1 to 2   480 pcs.   39.   Miracle somasic lancome paris AN-1 to 1   69 pcs.   40.   MAC Eye liner liquadxpert AO-1 to 2   720 pcs.   41.   Absoconding (Cream & powder (Misc.) AP-1 to 10   2820 pcs.   42. Ronxin Nail Polish AQ-1 to 3 2280 pcs. 43. Asorted perfumes AR-1 to 20 1685 pcs. 44.   Elude whitening liquid makeup SPF-15/PA AS-1 to 4   576 pcs.   45.   BULGARI pour home Combo AT-1 to 3   144 pcs.   5. ....