Per V.K. Agrawal :

Revenue has filed this Appeal against Order-in-Appeal No. 279/04 dated 13.10.2004 by which the Commissioner (Appeals) has set aside the charges of misdeclaration and enhancement of value of the goods imported by M/s. Modern Overseas.

2. Mrs. Krishna A. Mishra, learned Senior Departmental Representative, mentioned that the respondents filed Bills of Entry dated 21.7.2004 for clearance of "door locks" and "lock cylinders" and "lock accessories"; that the Additional Commissioner, under Order-in-Original No. 47/2004 dated 17.8.2004 confiscated the imported goods with option to redeem the same on payment of fine of Rs. 3.50 lakhs, enhanced the value and imposed penalty of Rs. 1,50,000/- on the ground that the goods declared by the respondents are nothing but cylindrical lock and NIDB data shows that cylindrical locks have been cleared at higher value; that, however, the Commissioner (Appeals), under the impugned order, has set aside the Adjudication Order, holding that the imported goods were door locks and not cylindrical locks as per the Certificate from the foreign supplier M/s. Shivalaya (Hong Kong) Ltd. and All India Lock Manufacturers Association and that NID