2018 (12) TMI 558

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....t Dr. J. Harish, AR For the Respondent Per: P. ANJANI KUMAR, ORDER This appeal is directed against Order-in-Original No.16/2008 dated 11.6.2008 passed by Commissioner of Customs, Bangalore. The respondents M/s. Thameema Trading Corporation, Chennai have imported Global and Bull padlocks brass/iron vide Bill of Entry No.174717/3.3.2006. During the examination of the goods, it was found ....

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....under Section 111(m) of the Customs Act, 1962. (ii) The lower authority has not shown reasons for rejection of the transaction value and has not proceeded sequentially from Rule 5 to Rule 7A. (iii) The lower authority erred in giving credence to the test reports of Customs House Laboratory. (iv) The lower authority did not consider the ratio of cases of Hon'ble Supreme Court submitted by ....

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....lue of brass and steel ingots during the relevant time were reported to be 102 per kg. and Rs. 14.95 per kg. Accordingly, the Commissioner has re-determined the value at Rs. 58,75,767/- and confirmed demand of differential duty of Rs. 13,85,584/- and imposed penalty of Rs. 6,00,000/- on the appellants; ordered recovery of testing charges of Rs. 10,730/-; imposed redemption fine of Rs. 14,50,000/- ....

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.... physical examination. The test report given by the Custom House Laboratory has indicated that the composition of the material in the impugned goods was far different from the one submitted by the appellants. These factors together would constitute beyond doubt reason to believe that the declared value was incorrect. Therefore, the declared price was rightly rejected. We do not find any infirmity ....