2002 (9) TMI 149

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....ent, after waiving deposit. 2. Cora Chem, the appellant in Appeal C/404, exported four consignments of toothpaste in 1994. The value declared of the goods was based on a unit price of Rs. 19/- per tube of toothpaste. The department ascertained that the appellant purchased the goods at a unit price of Rs. 10/- from Fresh Laboratories and Sonal Cosmetic (Export) Ltd., who manufactured it. Notice wa....

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....posed a penalty on the exporter and its partner. Hence these appeals. 3. The notice issued to the exporter cited no material whatsoever in support of the claim that the goods were overvalued. All that it said was that the difference between the purchase price of Rs. 10/- and the export price of Rs. 19/- was too high and not acceptable. The notice, in other words, is nothing other than the subject....