COMMISSIONER OF CUSTOMS KOLKATA Vs. A N IMPEX

JUDGEMENT

(1.) This appeal is against an order No. S-853-855/A-554-561/Kol/2012 dated 9th August, 2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata. The respondent M/s. A.N. Impex for which M/s. Gee Pee International was Customs House Agent filed a Bill of Entry No. 414051 dated 10th June, 2008 in respect of 873 Bales of old and used garments completely fumigated, imported from M/s. Al Liberty International Rags, Houston, U.S.A. The Customs Authorities assessed the duty on the said goods by enhancing the value to 0.60 U.S. dollar per kg. from the declared value of 0.417 U.S. dollars per kg.

(2.) The goods were examined by the Examination Committee. The break up of various articles of consignment found during examination was as under:--

(3.) According to the appellant, the assessee did not give a break up or full list of particulars of the various categories of clothing such as jackets, shirts etc. No detailed packing list was submitted indicating the specific items. The packing list and invoices did not contain any serial numbers or marks or the numbers of items.