2007 (9) TMI 124

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....e transaction value of US $ 400 per MT declared by the appellants for import during July to November 1993 of 242 MT of Zanzibar cloves 1989-90 crop and loaded the same to 850 US $ per MT, confirmed differential duty of Rs. 29,55,559/- as a result of enhancement of value, confiscated 100 MT of cloves in terms of Section 111(a) of the Customs, Act, 1962 and due to non-availability for confiscation, ....

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....s imports and further, the quantity covered thereunder was very small namely 9 to 15 MT, as compared to the bulk quantity of about 250 MT imported by the appellant, in the light of the Tribunal's decision in the case of Mark Auto Industries Ltd. v. Commr. of Customs, New Delhi - 2003 (162) E.L.T. 261 and Radhey Shyam Ratanlal - 2005 (190) E.L.T. 244 and Gujarat Ambuja Cements - 2003 (157) E.L.T. 2....

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....declaration of value for the reason that the goods being perishable in nature and incurring extensive demurrage there was no alternative for the appellant but to clear the goods after securing the duty demanded by the department. Further, value cannot be enhanced solely on the basis of importers statement as laid down in the case of Laxmi Colour Lab - 1992 (62) E.L.T, 613 upheld by the Apex Court ....