2017 (1) TMI 1741

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....R for the Respondent ORDER The present appeal is directed against Order dated 10.04.2015, passed by the Commissioner (Customs), Delhi. The appellant imported a consignment of mobile phones and filed a Bill of Entry No. 8802517 dated 4.04.2015, declaring the import goods as unbranded mobile phones. On examination of consignment by Customs. It was found to contain goods as below: S. No. ....

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.... for "Tiger" brand. The values of the imported goods were enhanced and the importer has paid Custom Duty at the enhanced value. Further, the adjudicating authority took the view that the importer has mis-declared the import goods, and hence he ordered confiscation of the same under Section 111(m) of the Customs Act, 1962. An option to redeem was given on payment of redemption fine of Rs. 8 lakhs. ....

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....e further submitted that the goods were supplied has stock lot and that the brand names were obscure and not well known. 5. Ld. Departmental Representative reiterated the findings of the Original Adjudicating Authority. 6. The enhancement of value has not been challenged by the appellant and hence the same is not being discussed in this order. The case of Revenue is that the import goods hav....