2016 (5) TMI 737

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....ed Representative ORDER PER : MR.P.M.SALEEM When the matter was called out, none appears for the appellant. The Ld. Authorised Representative appearing or Revenue submits that it is a matter involving imposition of penalty under Section 114 of the Customs Act 1962. As the matter falls in a narrow compass, we take up the matter for disposal with the assistance of the Authorised Representat....

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....much lower prices and therefore the assessable value of the goods were also re-determined as 15.5 USD Sq. mt. (Rs 996.65/sq. mt). The Asstt. Commissioner (Exports) therefore adjudicated the matter vide the impugned Order in Original to the above effect. However, he did not either confiscate the goods or impose any penalty. The Dept aggrieved by the said order, moved the Commissioner (Appeals) on t....

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....classification of the goods is to be decided by the Customs, and it is seen that the department has done so on physical examination of the sample drawn, and on the basis of an earlier test report of similar goods. As regards valuation, it is observed that the Dept. has made market inquiries and the final value was re-determined on the basis of local prices and ECDB data. It is observed that ECDB d....