2019 (1) TMI 670

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....dvocate with Ms. Darshana Bargode, Advocate for Appellant Shri Manoj Kumar, Asstt. Commr. (A.R) for respondent ORDER Per: Dr. D.M. Misra These two appeals filed against two Order-in-Appeal Nos. 433 (GR.VI)/2010(JNCH)/IMP-398 dt. 27.12.2010 and OIA No. 440 (GR.IV)/2010(JNCH)/IMP-400 dt. 31.12.2010 passed by the Commissioner of Custom (Appeals) Mumbai-II JNCH, Nhava Sheva 2. Briefly s....

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....d and the goods were directed to be confiscated and penalty also imposed. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocates for the appellants submit that goods, namely, Dinning Set, Coffee Table, Dinning Chair etc. were imported by them declaring the assessable value as per the p....

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....Delhi 2003 (156) ELT 370 (Tri.-Del.) (ii) Nitco Tiles Ltd. Vs. Commissioner of Customs, (Imports), Mumbai 2008 (230) ELT 89 (Tri.-Mumbai) (iii) Siyarco Industries Vs. Commissioner of Customs, Jodhpur 2005 (182) ELT 141 (Tri.-Del.) (iv) Topaim Properties Pvt. Ltd. Vs. Commissioner of Customs, Nhava Sheva 2005 (192) E.L.T. 950 (Tri.-Mumbai) (v) Sham Lal & Co. Vs. Collector of Customs, Ne....