2018 (9) TMI 1286

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....dvocate) & Shri Pravesh Bahuguna (Advocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides we find that the appellant imported a consignment of Zinc scrap classified as "Scope" as per ISRI and filed a Bill of Entry dated 18.09.2013 declaring the goods as scrap and the value of the same as USD 1527 pe....

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..... 3.00 Lakhs and penalty of Rs. 60,000/- was imposed under section 112 of the Customs Act. The said order of the original adjudicating authority was upheld by Commissioner(Appeals) and hence the present appeal. 3. The appellant's contention is that the buckles found by the officers were not of prime quality and the same were in the nature of scrap. The belt buckles were imported for the zinc co....

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....of the same assessee was dealt by the Tribunal in the case of Vardhaman Sales Agency and vide its Final Order No.70439-70440/2018 dated 10.01.1018, the charges of mis-declaration and the consequent enhancement of value were set aside by observing as under:- "Having considered the rival contentions and perusal of records we find that the submissions made by the ld.Counsel for appellant are refle....

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....not sole consideration, the transaction value can be rejected and taking other evidences into consideration, the assessable value can be arrived at. We do not find any such exercise being undertaken in the present case for enhancement of value. We therefore set aside the impugned order and restore the description and value declared in the said two Bills of Entry. The appellant shall be entitled fo....