DEE PEARLS (I) PVT. LTD. Vs. CC, ICD

JUDGEMENT

(1.) .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 Blacks and declared the value at the rate of US 80 per MT. The value of the goods was enhanced to US 115 MT and the goods were ordered to be confiscated and the same to be allowed to be redeemed on payment of redemption fine. A penalty was also imposed on the appellant.

(3.) THE appellants filed the appeal against that adjudication order, the Tribunal remanded the matter to the adjudicating authority for deciding afresh on the ground that the data regarding comparable import on the basis of value of the goods were enhanced wa not supplied to the appellants.