2024 (4) TMI 1178

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....78746 of 2018, 78747 of 2018 - FINAL ORDER NO. 75827-75840/2024<br>Customs<br>HON'BLE SHRI ASHOK JINDAL, MEMBER(JUDICIAL) AND HON'BLE SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) For the Appellant : Shri S.C. Ratho, Consultant For the Respondent : Shri S.Debnath, Authorized Representative ORDER PER ASHOK JINDAL: All the appeals are having common issue, therefore, all are disposed of by a common orde....

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.... value of the goods with intention to evade Customs duty. In view of this, the goods were held liable for confiscation and value of the said goods were enhanced and allowed to be redeemed on payment of redemption fine and penalties were also imposed on the appellants. The said orders were challenged before the Ld.Commissioner(Appeals) who confirmed the orders of adjudication. Against these orders,....

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.... hand, the Ld.AR for the department supported the impugned orders and submitted that if the stitching of this fabric is detached, then it will become bed sheets. Therefore, it is a case of under-valuation, hence, the impugned orders are to be upheld. 5. Heard the parties, considered the submissions. 6. We find that on similar imports by some other importer namely M/s. Sidhant Impex, the opinion ....