- (1.)These are statutory appeals filed under Section 130(E) of the Customs Act, 1962 from the judgment and order dated 23.8.2005, passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai in Appeal No. C/791 & 792/03/Mum.
(2.)The appellants imported two consignments of "2-4-6 Tricloro 1-3-5 Triazine" aggregating 74.10 MT from China under two Bills of Entry, the cost of which is declared by the appellants to be SG $ 750/- PMT equivalent to US $ 500/- PMT. The goods were provisionally assessed and allowed clearance on 17.9.1994.
(3.)Subsequently, a show cause notice dated 25.9.2000 came to be issued to the appellants by the Commissioner of Customs, Gujarat at Ahmedabad calling upon the appellants to show cause why certain action indicated therein cannot be taken against the appellants. The relevant portion of the show cause notice is as follows:- "Therefore, M/s. Gira Enterprises, Ahmedabad are hereby called upon to show cause to the Commissioner of Customs, Ahmedabad as to why:
(I) the provisionally assessed Bills of Entry (as per Annexure 'A') should not be finalised after taking in value of US $ 1860.00 PMT CIF.

(ii) The differential duty of Rs.31,53,833/-(as per Annexure 'A') should not be recovered under Section 18(2) read with Section 28(2) of the Customs Act, 1962.

(iii)The goods which are liable for confiscation under Section 111(m) of the Customs Act, 1962 should not be confiscated and why fine in lieu of confiscation should not be imposed as goods has already been cleared provisionally against Bond for test and value verification.

(iv) Penalty should not be imposed on M/s. Gira Enterprises, Ahmedabad under Section 114A/112(a) of the Customs Act, 1962.

(v) Interest under Section 28AB of the Customs Act, 1962 should not be recovered."