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2010 (9) TMI 620 - AT - CustomsOrder - Confiscation and fine - Penalty - The respondent imported various machineries - There was a dispute about the age of the machinery as to whether they were more than 10 years old not and consequent violation of provisions of EXIM Policy and the goods were subjected to adjudication and permitted to be cleared on payment of redemption fine and penalty - The original authority enhanced the price and confirmed differential duty along with interest; he held that the goods were liable for confiscation and imposed fine , he also imposed penalty u/S 114A - Commissioner (Appeals) set aside the order of the original authority on the ground that the invoice relied upon by the department to enhance the price, was not a signed invoice - The discrepancy was sought to be explained as a clerical mistake - As the only evidence relied upon for enhancing the value is this document and since there is no other corroboration or admission by the respondent regarding undervaluation, the discrepancies cannot be ignored - Therefore, do not find any valid reason to interfere with the decision of the Commissioner (Appeals) - Appeal is, therefore, rejected.
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