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2014 (1) TMI 476 - AT - CustomsValuation of goods - Confiscation of goods - Imposition of redemption fine - Penalty u/s 114 - Held that:- Investigation revealed that supplier’s representative Shri Ravi Vaswani was in intimate connection with one Shri Ramesh Chander Arora, Proprietor of M/s. Alfa Exports & Imports of New Delhi, who disclosed to the appellant’s representative that only 50% of the actual value is disclosed in the import invoices and rest of the 50% value is paid in cash through one Shri D.P. Singh, who acted as a conduit in the deal. It was also brought to record that one Shri Gautam V. Jain of the appellant’s firm met Shri Ravi Vaswani, supplier’s representative. So also investigation brought out that similar goods imported by M/s. Adarsh Impex and M/s. Asian Impex, disclosed the declared value to the extent of double the value declared by the appellant. On specific verification, it was found that identical goods which were common in nature were imported by both these importers including the appellant. When there was no distinction in the goods found, the authority rejected the plea of second quality with less clarity. Detailed description apparent from the adjudicating order in paras 9, 10 & 11 compelled to enhance the value to the extent adjudicated - misdeclaration in the value of import called for enhancement. The appellant also failed to produce any technical report before authorities below as to inferior quality of the goods. Nothing was proved that supplier of the goods was different from M/s. Ocean Sasaki Glass Co. Ltd. The statement recorded under Section 108 of Customs Act, 1962 remained undisturbed. In absence of contrary evidence led by appellant, there is no scope for interference to the findings and conclusions of the authorities below - Decided against assessee.
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