2015 (4) TMI 1074

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....ocate For the Respondent : Mr. R K Grover, DR ORDER PER S. K. MOHANTY (FOR THE BENCH): This appeal is directed against the impugned order dated 21.11.2014 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The brief facts of the case, leading to this appeal, are as follows: The appellant imported 121 BLS of used clothes (Mixed Cotton Rags) from M/s Shanghai Yangtse In....

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.... a first time importer of the goods in question. He further submits that Rule 9 of the Customs Valuation Rules, 2007 has not been properly applied in enhancing the declared value. It is the submission of the ld. Advocate that in absence of availability of correct/actual price of identical or similar goods, DRI's letter issued in 2009 cannot be relied upon for enhancing the declared value. The ....

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.... not be proper. Hence, quantum of penalty imposed in the adjudication order, is in the higher side. Further, considering the fact that the appellant had incurred demurrage and other shipping charges for delayed adjudication of the case, which has a direct bearing on the profitability in the appellant's firm; and that the appellant is a first time importer of the goods, I am of the view that in....