2004 (1) TMI 179

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..... - The appellants filed this appeal against the adjudication order of the Commissioner of Customs whereby the value of the imported goods was enhanced to US $ 90 per MT from US $ 80 per MT as declared by the appellants. 2. The appellants made import of Rough Marble Blocks and declared the value at the rate of US $ 80 per MT. The value of the goods was enhanced to US $ 115 per MT and the goods ....

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....nced to US $ 90 per MT. The adjudicating authority also confiscated the goods and imposed redemption fine of Rs. 30 lakhs. He also imposed a penalty of Rs. 3 lakhs. 5. Heard both the sides. 6. The contention of the appellants is that the Revenue relying upon two contemporaneous imports. In one case the value of marble blocks was declared $ 80 PMT which was enhanced to $ 115 PMT and on appeal....