2008 (7) TMI 366

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.... DR, for the Respondent. [Order per: S.S.Kang, Vice-President]: Heard both sides. 2. The appellants filed this appeal against the impugned order whereby the goods imported by the appellants were held to be misdeclared in respect of value and on this ground goods were confiscated and was allowed to be redeemed on payment of fine of Rs.1,75,000/- and penalty of Rs. 75,000/- was also imposed. 3. B....

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....value. The fact that the same goods are being imported at higher value is not in dispute. We, therefore, find no infirmity in the impugned order whereby the value declared in respect of Filter element is rejected. In respect of Heater plug we find that even in the show cause notice it is mentioned that the import of identical/similar goods has not been noticed. However, market enquiry were conduct....