2015 (9) TMI 345

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....u Tamta, Adv., Mr. Rajiv Nanda, Adv. For the Respondent : Mr. Alok Yadav,Adv., Mr. Somnath Shukla,Adv., Mr. Udit Jain,Adv., Mr. Praveen Kumar,Adv. ORDER We have heard the learned counsel for the parties at length and have gone through the records minutely, including the material which was produced and relied upon by the Department in confirming the arrears of the customs duty in respect of v....

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.... 96,71,688/- in respect of the goods as per Chart II Part A and B of the show cause notice in respect of undervaluation of goods imported from M/s. Pearl Industrial Company by relying upon the statement of Mr. K.M. Puri and unauthenticated copies of the trade declarations allegedly produced by Mr. K.M. Puri. The Tribunal has set aside the demand by giving the findings that there is no corroborativ....

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.... The Commissioner in his Order-in-Original confirmed the demand of customs duty amounting to Rs. 14,62,118/- as per Chart II of the show cause notice in respect of undervaluation of goods imported from M/s. Kieule Enterprises by relying upon the investigation report of Hong Kong Customs Authorities and on the basis of the alleged invoices. The Tribunal has set aside the demand by giving the findi....

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....of mis-declaration of country of origin by relying upon the allegation of mis-declaration of country of origin as USA instead of Australia. Inquiries were made with Lucent Technologies which stated the price for entire South Asia region as US$85 per 1000Ft/305 meters as against the price of US$ 31.08 declared by importers. The Tribunal has set aside the redemption fine by giving the findings that ....