2023 (12) TMI 1020

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....the Revenue NONE for the Respondent ORDER Per : ASHOK JINDAL : The revenue is in appeal against the impugned order challenging the non-imposition of penalty under section 114A and not demanding interest from the respondent. 2. The facts of the case are that on the basis of information received by DRI which suggested that various types of high value 'worn clothing' like zipper jackets, shi....

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....ls of entry no.420536 dated 16/07/2008 under Tariff Item 63090000 of the 1st Schedule to the Customs Tariff Act, 1975. 24.3 I however, reject the values of Rs.5,10,601.41 (A/V) as declared in the bill of entry number 420536 dated 16/07/2008 in terms of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. I order that the assessable value be re-determined to R....

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....d assessable values of Rs.6,81,444.58 (Rupees six lakh eighty one thousand, four hundred forty four and Paisa fifty eight only), A/V under section 111(d) and 111(m) of the Customs Act, 1962 for the importer having failed to produce a valid import licence in respect of the goods which have been determined to be restricted for the purpose of import and for having mis-declared the actual quantity of ....

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.... I have taken into account the detention charges, the demurrage charges and damage already incurred on the impugned goods as well as the Final Order of the Ld.CESTAT, EZB, Kolkata in the matter of M/s. S.S. Impex dated 19.09.2014 under reference Order No.FO/A/75563/2014 where redemption fine @ 19.5 % and penalty @ 7.8% were fixed in the similar circumstances. 3 The Revenue is of the view that th....