2008 (7) TMI 399

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.....P. Singh, Advocates, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellant filed these appeals against the impugned order where the imported goods were confiscated and allowed to be redeemed on redemption fine on the ground of mis-declaration and penalties was imposed. 2. The appellant made import of goods and declared the sam....

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....the same as nails, value was wrongly enhanced. 5. The contention of the Revenue is that the goods were examined and it was found the prime quality nails which cannot be considered as heavy melting scrap. In respect of valuation, the ld. SDR submitted that the Commissioner of Customs in the impugned order taken into consideration the import of wire nails and for assessment purposes taken into co....