2017 (9) TMI 759

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....e we were satisfied with the reasons given for early hearing of the appeal, the petition was allowed. With the consent of both sides, the main appeal itself was taken up for disposal. 2.1 The brief facts of the case are that M/s. Rock Impex filed a Bill of Entry dated 12.02.2016 through their Customs Broker M/s. Hindustan Shipping & Clearing House, for clearance of the goods declared as General Brand Split Type Air Conditioners both Indoor and Outdoor Unit cap 1.0 ton (Gas R32 Non ODS) (80 Nos) of Thailand origin imported from M/s. Ganga Jamuna Electronics Pvt. Ltd., Singapore. On examination of the container it was found different sizes of packages were inside along with other cargo which appeared to be of branded LED/LCD. The container ....

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.... of the value of the imported goods of 60 Nos. of General Brand Split Air Conditioners along with customs duty demand and confiscation of 40 Nos. of LED sets under Section 119 of the Customs Act and imposition of penalty under Section 112 ibid. After due process of law, the adjudicating authority rejected the declared value and enhanced the value of the imported goods of 60 Nos. of Air conditioners and re-determined as Rs. 8,75,160/-. The same were confiscated with an option to redeem the goods on payment of redemption fine of Rs. 1,70,000/- along with payment of differential duty of Rs. 3,27,141/-. The undeclared goods viz., 40 nos. of Sony Bravia LED Television sets and 1 unit of Samsung 22 LED set was confiscated absolutely and imposed r....