2007 (3) TMI 136

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....t for the purpose of claiming assessment at lower rate of duty split the consignments into two parts comprising of the main unit and the speakers. The order also holds that the appellants declared a combined lower value per set of the main unit and the speakers and orders assessment at higher value of US $37 per set. 4. The appellants challenge the orders re-classifying the impugned goods as single units and revaluing the same. They are also challenging the order of confiscation, imposition of redemption fine and penalty on the ground that the goods were initially provisionally assessed and hence no confiscation and penalty can be ordered before final assessment. 5. We have carefully considered the case records and submissions made by....

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....ner discarding the declared value for the split consignments and adopting another pre scribed method of valuation based on value of comparable unbranded goods of same origin imported in comparable quantity. As such, enhancement of the value as has been ordered by the adjudicating Commissioner is in order and does not call for our interference. 7. As regards imposition of redemption fine and penalty, the ld. Advocate has very strongly argued that when assessment is provisional, no demands can be raised nor any penal action be initiated before finalisation of assessment. He cites in this regard the following decisions :- (i) Mangalore Refinery & Petro-Chemicals - 2002 (145) E.L.T. 689; (ii) Order of the Hon'ble Calcutta High Court da....