G.D.R. FABRICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) APPELLANT questions the correctness of order -in -original No.11/99 dated 8 -7 -1999 passed by Commissioner of Customs. As per that order Universal Interlock Knitting Machine Model SUI/DA 32" x 24G x 72F imported from Korea under Bill of Entry No. 1076 dated 28 -5 -1999 was confiscated with the option to redeem the same on payment of fine of Rs. 3 Lakhs and a penalty of Rs. 1 Lakh was also imposed under Section 112A of the Customs Act. 480 Cams which were also imported along with the machine was assessed on a value of Rs. 96,000/ -.

(2.) SHORT facts necessary for the disposal of this appeal are as follows : -

(3.) ON receiving notice of the posting of the appeal to today, appellant sent letter dated 6 -12 -1999 requesting the Tribunal to dispose of the appeal on merits. In that letter, he cited 11 decisions of this Tribunal which according to the appellant are supporting his contention that the value shown in the invoice alone should have been accepted by the adjudicating authority. Since it has been represented that the Tribunal can dispose of the appeal on the contentions stated by him, we perused the records and heard ld. DR in extent.