2024 (5) TMI 142

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....r). The total quantity imported was 11,815 Kg as per Bill of Entry. After examination, samples were drawn and sent to Textiles Committee's Laboratory for test. It was reported that the goods were 100% polyester knitted fusible interlining with a GSM of 42.5. The department was of the view that goods have been undervalued. It was also observed by adjudicating authority that there was difference in the quantity imported. Instead of 11,815 Kg. declared in the Bill of Entry by the appellant, the total weight was 11,900 Kg. The appellant waived the requirement for issuance of show cause notice. The adjudicating authority, on the basis of NIDB data and other documents, rejected the transaction value and enhanced the value to USD 0.075 per Kg. (Rs....

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....lant had imported the goods in kilograms, there was no intention of mis-declaring the goods by its quantity. The Ld. Counsel prayed that the Redemption fine and penalty may be set aside. 4. The Ld. AR Shri. R. Rajaraman, appeared and argued for the department. He fervently argued that the appellant has been provided copy of details of NIDB data. It is noted in the order that NIDB data is made part of the order as annexure to the order. Therefore, the contention of the appellant that they have not been given opportunity to defend the enhancement of value on the basis of NIDB data is without basis. There is much under valuation in the present case as the value declared was very much low than the actual value that is seen on the basis of de....