2008 (12) TMI 168

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....t. [Order per : Jyoti Balasundaram, Vice-President].- Vide the impugned order the Commissioner has enhanced the value of 'carbendazim' imported by the appellants herein to Rs.19,44,038/- @ USD 3.10 per Kg, rejecting the transaction value of USD 1.125 per Kg, directed duty to be paid on the enhanced value, confiscated the goods for misdeclaration of value and for non-possession of registration cer....

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....ce of 15 MTs of the same goods under Bill of Entry dated 26-6-2000 at USD 3.10 per Kg. The import by the appellant is on 23-6-2000. Both the imports are from China. The order does not indicate that the copy of the above mentioned Bill of Entry was given to the appellants. Since the evidence relied upon by the Commissioner for loading of value was not made available to the importers, we set aside t....