2015 (5) TMI 962

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....R Per R.K. Singh : Appeal is filed against order in original No. 36/Commissioner/09-10 dated 28/01/2010 in terms of which 3.9 MT of goods were ordered to be mutilated, classified under Customs Tariff Heading 7204 of the Customs Tariff Act 1975 ordered to be confiscated under Section 111 (m) of the Customs Act 1962, redemption fine of Rs. 1,30,000/- imposed, the value enhanced upwards to US $....

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.... basis for not accepting the declared value and there was also no ground for ordering mutilation. It is also contended that no basis has been given to reject the transaction, value and to revise the value upwards. 4. The Ld. D.R. reiterated the findings of the impugned order. 5. We have considered the contentions of both sides. We find that the adjudicating authority has accepted the declara....

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....given in Rule 2 of the Customs Valuation (Determination of Value of Imported Goods), Rules, 2007 (hereinafter referred to as the said Rules). We find that one of the persons whose opinion was sought gave the value which was even lower than the value declared by the appellant. The transaction value was sought to be rejected as per the Show Cause Notice essentially because the goods were alleged to ....