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2020 (1) TMI 436
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....ssistant Commissioner (AR), for the Respondent. ORDER In this appeal of M/s. Sundesha Textile Exim Co. against Order-in-Original No. 25/2010, dated 12th October, 2010 of Commissioner of Customs (Export), Nhava Sheva, the issue in dispute pertains to the rejection of the declared value of goods imported vide Bill of Entry No. 722074/19-12-2008 and the confiscation thereof, with offer of redem....
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.... appellant herein claimed to have arisen from an error in shipment intended for South Africa and clarified to be so by the Chinese supplier, sufficed for reassessment, confiscation and penalty under the Customs Act, 1962. 4. The appeal contends that the adjudicating authority lacked jurisdiction to initiate proceedings as the assessing officers were under the supervision of Commissioner of....
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.... viscose knitted fabric', that were in conformity with the declaration in the bill of entry, even though of lesser quantity, which eliminates scope of action under Rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 as these were not misdeclared. It is also seen that the adjudicating authority, while ordering redemption, also imposed the condition that the goods mus....