Per Justice K.K. Usha : The challenge in this appeal at the instance of the importer is against the order passed by the Commissioner of Customs, Jodhpur dated 3.9.2002. Under the above order the Commissioner had enhanced the assessable value of the goods imported under Bills of Entry dated 14.8.96 and 27.8.96. A duty demand amounting to Rs. 1,57,511/- was made under the first proviso to sub-section (1) of Section 28 of the Customs Act, 1962 in addition to the duty already paid by the party. Further an amount of Rs. 1,00,000/- was ordered as redemption fine and a penalty of Rs. 1,57,511/- was imposed on the importer under Section 114A of the Customs Act, 1962. Thereafter, an amount of Rs. 40,000/- each was imposed on the two partners under Section 112 of the Customs Act, 1962. It was also held that the importer is liable to pay interest under Section 28AB of the Customs Act. Aggrieved by the above, the importer has come up in appeal.

2. The main contentions raised are-

(1) the adjudicating authority has erred in enhancing the assessable value on the basis of the declaration alleged to have been filed by the foreign supplier of the goods with the Customs & Excise Department. Hon