2018 (12) TMI 670

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....ining to bill of entry no. 755300/23.07.2010 and no. 760469/23.07.2010 which were held liable to confiscation under section 111 (m) of Customs Act, 1962 following a finding of mis-description with consequential enhancement of assessable value and imposition of penalty under section 112 of Customs Act, 1962 that were upheld by Commissioner of Customs (Appeals), Jawaharlal Nehru Custom House, Nhava Sheva in the impugned orders. 2. While the importer contended that the 'adhesive coated jumbo rolls' were 'off cut/odd lot', the lower authorities have held these to be of prime quality and thus mandating a higher assessable value. The report on physical examination of the goods that, though comprising of five or six different widths, numerous r....

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....les of valuation in the matter of goods that are accompanied by invoice issued by the manufacturer. 4. We have heard Learned Authorised Representative in his ardent defence of the impugned order. On perusal of the records, we find that the appellant had declared the first of the consignments as 'plain plastic film' and the other two consignments as 'adhesive coated jumbo rolls' with unit price of US $425/kg and US $ 450/kg respectively. Even though the manufacturer-supplier did, in their communication, clarify the nature of the goods, the appellant has not been able, either before the first appellate authority or before us, to controvert the findings that rolls were consistent dimensions in the imported consignment. In those circumstance....