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2013 (9) TMI 423 - CESTAT MUMBAIMisdeclaration of goods - Demand of differential duty imposing Penalty u/s 112(a) and 112(b) – Redemption fine - the vehicle was imported - the assesse declared the price of the vehicle as CIF – Held that:- The allegation that assesse had not declared the price of optional accessories at the time of importation was not sustainable in the absence of any concrete documentary evidence - The goods were examined and at the time of clearance - it was found that the type of approval certificate/COP was not submitted from the country of origin as required under import licensing Notes to Chapter 87 of ITC (HS) – the accessories were optional accessories - at the time of clearance of the car was examined by the officers of the department and as per the report the car was new one and having standard accessories – In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed - it cannot be presumed that navigation system was installed at the time of importation of car. Undervauation of goods - the adjudicating authority has found the value of the similar car was US $ 30,000 and in the case the appellant had shown the value of the car as US $ 42,000 – Held that:- The allegation of undervaluation was not sustainable - the demand raised on account of undervaluation of the car was set aside. Benefit of Notification No. 21/2002 – Held that:- In the absence of any concrete evidence, it cannot be said the car was old and used - the allegation that the car was old and used was not sustainable - the denial of benefit of notification No. 21/2002 was set aside - the examination report at the time of importation which clearly shows that the car was new one and there was no evidence produced on record that before importation the car was registered anywhere outside India – Decided in favor of assesse.
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