2016 (11) TMI 1324

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....Shukla, Authorised Representative ORDER Per Mr. P. M. Saleem The appellant herein M/s. Abaj Electronics Pvt. Limited is engaged in trading of LED TVs and had imported consignment of LED TVs and filed Bill of Entry No. 9428238 dated 02.6.2015 for clearance of the said goods. The goods were covered under assessment and clearance based on MRP value. The importer had declared MRP of Rs. 3,990/- for....

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.... the original adjudicating authority was reduced to the level of differential duty amount. Hence, he submitted that in this case also the same ratio may be followed. 3. Ld. Authorised Representative for Revenue vehemently argued that the appellant is a habitual offender and this is the second time he is coming before this Tribunal on identical issue. There is no excuse for not declaring the corre....