2017 (2) TMI 965

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.... M V Ravindran This appeal is directed against Order-in-Original No. 54/2007 dated 12th June 2007. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appeal is directed against the redemption fine imposed and penalty imposed by the adjudicating authority. 4. The appellant herein imported copper scrap declared price as US $ 6000 per metric tone....

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....contact telephone or fax numbers or email address/website of M/s Cargo Express Ltd, hence the invoice was found to be suspicious and Assessing Officer rejected the same and directed the importer to produce various documents such as contract.  On receiving such a direction, the importer immediately reply by his letter dated 22nd May 2007, requested the Assessing Officer to enhance the invoice ....

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....ts that non-production of Pre-shipment Certificate issued from any of the registered/recognized inspection agencies would not mean anything as entire consignment was put to 100% examination. He would submit that Hon'ble High Court of Gujarat in the case of Commissioner of Customs Vs Senor Metals Pvt Ltd  [2009 (236) ELT 445 (Guj.)], held that it may tantamount to improper import of goods ....

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....ties.      7. On perusal of records, I find that there is no dispute that the value of the imported consignment i.e. copper scrap was enhanced after rejecting the transaction value and the said enhancement has been ordered on a request made by the appellant-importer. Since the enhanced value has been accepted by the appellant and discharged the Customs duty, there is no....