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2003 (3) TMI 661 - Commission - Customs
Issues:
Application for settlement rejected due to misdeclaration of value and failure to meet eligibility conditions under Customs Act, 1962. Analysis: The case involved an application filed by M/s. Raghu's Exports, Bangalore against an Order-in-Original dated 10-12-2002 concerning the importation of used monitors. The applicant declared an assessable value of Rs. 5,29,528/- for the monitors in the Bill of Entry, which was later appraised by a Chartered Engineer at Rs. 9,91,896/-. The Customs authorities adjudicated the case, enhancing the value to Rs. 9,82,076/- and ordering confiscation of the goods under Section 111(d) of the Customs Act, 1962. A penalty and fine were also imposed on the applicant. The applicant, in their application, stated that they did not oppose the value enhancement for expedited clearance, not because of withholding any materials. During a hearing, discrepancies in the duty liability amount were noted, with the additional duty due to misdeclaration being less than the required threshold of Rs. 2 lakhs under the Customs Act, 1962. The Respondent objected to the admission of the application based on this discrepancy. The Settlement Commission observed that no appeal was pending before the proper officer regarding the case, as required by the Customs Act, 1962. The applicant's appeal was only related to certain aspects and not the enhanced duty paid, indicating a lack of grievance on the duty amount. This failure to meet the definition of a 'case' under the Act and the non-satisfaction of eligibility conditions led to the rejection of the application under Section 127C of the Customs Act, 1962. In conclusion, the rejection of the application by the Settlement Commission was based on the misdeclaration of value, failure to meet the eligibility conditions for settlement, and the absence of a pending appeal regarding the duty amount paid. The decision was in line with the provisions of the Customs Act, 1962, and the specific requirements for settlement applications outlined therein.
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