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2010 (6) TMI 421 - AT - CustomsDemand – Issuance of SCN subsequent to clearance of goods under section 47 of Customs Act, 1962 by assessee upon payment of duty assessed by proper officer of Customs, enquiries conducted by SIIB revealed misdescription and undervaluation of goods - absence of any corroboration - importer, admitted undervaluation of the goods and came forward to pay the differential amount of duty along with fine and penalty - statements were never retracted - Nothing contained in the statements given under Section 108 of the Act by their CHA or the CHA's employee was, in any way, in conflict with the fact admitted by the importer - classification and the enhancement of value proposed by the Revenue, the importer can hardly withdraw from the consistent position taken by him - importer wrongly classifies the goods in the Bill of Entry, it is for the assessing authority to correct the mistake in due discharge of the function - Commissioner (Appeals) should pass fresh order on the appeals filed by the parties – Order set aside – Appeal allowed by way of remand
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