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2010 (12) TMI 303 - AT - CustomsDemand - Search and Seizure - Classification - Confiscation - Misdeclaration of quantity and value - Manipulation of invoices - The transaction value of goods covered by Bill of Entry No.436656 had to be determined by resorting to Valuation Rules covering import of identical or comparable goods - There was no evidence other than the statements of Shri Velu Chandrasekar for mis-declaration or under valuation in respect of imports made under the past Bill of Entry No.320364 dt. 20/5/2002, No.394234 dt. 12/12/2002 and No.416047 dt. 10/2/2003 - The employees of M/s. MAA Logistics have maintained that the invoice in question was prepared at the instance of Shri Velu Chandrasekar based on the particulars conveyed to them on phone and based on a format he had faxed earlier to them - The goods covered by the Bill of Entry are therefore liable for confiscation under Section 111(m) of the Act As regards valuation of NIKKALITE brand Retro Reflective Sheet the authorities relied on a quotation issued by the manufacturer M/s. Nippon Carbide Industries Co., Japan for shipment to Singapore - Even though the assesee/appellant furnished particulars of similar goods imported from several countries no particulars were furnished in respect of import of identical or similar goods - Duty due towards goods cleared under the B/E has to be re-quantified as regards the NIKKALITE brand Retro Reflective Sheet Regarding confiscation - There is no evidence except the retracted admission that goods were not adhesive paper but NIKKALITE brand Retro Reflective Sheets - There is also no reliable evidence that the invoice covering this import was fabricated - Decided in the favour of the assessee Once the department proves that something illegal had been done by the manufacturer which prima facie shows that illegal activities were being carried, the burden would shift to the manufacturer - if the department proves that the trucks crossed the barriers carrying some cylinders for which no record was maintained in the factory nor any excise duty was paid then the presumption can be drawn that the trucks were carrying cylinders as per the capacity of the trucks - It is a basic common sense that no person will maintain authentic records of the illegal activities or manufacture being done by it - the appeals are disposed of by way of remand
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