2018 (9) TMI 1285

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....) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Ashish Kumar Shukla (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Archana Wadhwa As per facts on record the appellant imported a consignment of "Ordinary Plywood with Veneer Face Grade B" with Bills of Entry declaring the value of the same @ 200 USD per Cubic Meter. The quantity decla....

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....dabad and had mis-declared the value of the goods. The value for the previous imports were also raised and duty were confirmed against the assessee. As such the Revenue entertained a view that the goods imported presently were also undervalued. 5. Accordingly, the proceedings were initiated against the appellants by way issuance of Show Cause Notice dated 11.08.2014 proposing to reject the valu....

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....d Goods Rules, 2007) and supported by the Alert Circular, which was issued to ensure the uniformity in valuation of sensitive commodities at all parts so as to ensure parity in assessment and to prevent diversion of cargo, which cannot be termed as ultra vires to the provisions of law. He further observed that the appellant's proprietor Shri Abhishek Srivastava, in his statement recorded under Sec....