2018 (10) TMI 769

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....Commissioner (AR) for respondent ORDER Per: C J Mathew In this dispute, M/s Sneha Impex challenges order-in-appeal no. 15/MCH/ADC/GR-VB/2012 dated 2^nd March 2012 of Commissioner of Customs (Appeals), Mumbai upholding the order of the lower authority which has confirmed recovery of differential duty of Rs. 16,913/-, confiscated the goods valued at Rs. 2,74,190/- with option to redeem on p....

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.....05.2007, 761488/23.04.2007, 754162/21.03.2007, 750370/06.03.2007 and 745295/13.09.2007 from that mis-declared as 'retail selling price' at the time of import. 3. Ascertainment of duty liability under section 17 of Customs Act, 1962 requires application of rate as per section 12 of Customs Act, 1962, on the value assessed in accordance with section 14 of Customs Act, 1962. Additional duties of ....

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....ning and, therefore, is subject to the same revision as applicable for basic customs duty. Specifically for such goods as are covered by section 4A of Central Excise Act, 1944 with its own definition of value, the general provisions of value in Customs Act, 1962, i.e. section 14 and the attendant rules, would not apply. Recourse cannot, therefore, be had to the said rules for determination of valu....