2019 (1) TMI 1696

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....ommissioners (ARs), for the Respondent. ORDER This appeal of M/s. Tezarjani Trading Company is against the enhancement of value of saffron weighing 78 kgs, imported vide bill of entry No. 852528/8-12-2006, from Rs. 1,59,352/- to Rs. 22,96,476/- and the confiscation thereof under Section 111(m) of Customs Act, 1962 with redemption subject to payment of fine of Rs. 4,50,000/- besides imposition of....

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....gradation of the tested saffron. It is further contended that the copy of the test report submitted for getting clearance of export was not taken cognizance of by the adjudicating authority. 4. The defence of the appellant rests upon the difference between the outcome of the test on the samples drawn at the place of export and that effected at place of import. The challenge to the credibilit....