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2011 (2) TMI 1055 - CESTAT, MUMBAIUndervaluation - Penalty on CHA - appellants submits that the adjudicating authority has noted that there is nothing on record about the involvement of the CHA with regard to the offence & after the importer directed the CHA to file regular bill of entry, they have filed it - Held that:- Initial value declared by the importer was not in accordance with the Customs Valuation Rules. The details of the royalty/ licence fee paid and the contract were produced only when they were asked for it by the department. The valuation done by the adjudicating authority has not been challenged by the importer. Therefore, as regards the issue of undervaluation, it stands established in respect of the goods involved in these cases. As find that S.M.Enterprises was having the knowledge that the consignment was detained by the customs for valuation purposes. So before filing the regular Bill of Entry, the CHA should have enquired with the importer about all valuation details. Without doing so, they filed the regular Bills of Entry by declaring the same material value of the goods - therefore, agree with the order passed by the Commissioner(Appeals) however reduce the penalty to Rs. 5,000/- in each case.
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