2023 (7) TMI 488

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....Authority has rejected the said value and re-determined the value at Rs. 66,10,164/- under Section 14 of the Customs Act, 1962 read with Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and demanded differential duty, imposed redemption fine and penalties. The value was enhanced on the basis of difference in quantities between the import documents presented by the appellant and the documents obtained through the embassy of exporting country. 2. Shri HK Hirani, learned Consultant appearing on behalf of the appellant, at the outset submits that neither the Adjudicating Authority nor the Commissioner (Appeals) has considered the detailed submissions and documents produced by the appellant therefore ther....

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....appellants to answer some serious questions. However, they have chosen to remain silent and dishonor the summons issued to them. Having failed to participate in the investigations and thus not providing co-operation in the exercise of department to find the truth, they have maintained during the course of adjudication that NIDB data supplied by them be referred and goods be assessed accordingly. 13. Coming to the serious doubts raised over the credibility of value relied upon and as declared before the Customs authorities at China. I find that the lower adjudicating authority has dealt with issue with utmost sensitivity and given cogent findings as he has done in respect of other aspects of the case and the said findings are duly c....