2010 (10) TMI 1033

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....dditional Commissioner of Customs rejected the declared value of secondary/defective CRGO steel imported under three Bills of Entry dated 14.06.01 and 15.06.01, ordered adoption of a value of US$ 485 PMT (C&F) and directed finalization of the assessment accordingly, confiscated the goods imported with an option to redeem on payment of fine of ₹ 3,00,000/- on the importer and imposed a penalt....

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.... dt. 23.10.03, requesting decision on the issues on merits without any personal hearing, and disposed the appeal by upholding the confiscation of fine and penalty and the loading of the value. Hence this appeal. 2. On hearing both sides, we find that the importers sought exemption from personal hearing for the hearing of the stay application and had nowhere stated that the issue may be decided fi....