J.N. ENTERPRISES Vs. CC

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal against the Adjudication order passed by the Commissioner of Customs whereby the value of old and used goods used enhanced. The goods were imported without licence and, therefore, were ordered to be confiscated and the Commissioner of Customs imposed redemption fine of Rs. 10,00,000 and personal penalty of Rs. 2,50,000.

(3.) The appellants are challenging the enhancement of the value of the goods in question. In respect of the licence, the appellants submitted that these are second -hand goods and, therefore, they are not challenging the Adjudication order in this regard.