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2015 (11) TMI 31 - AT - CustomsValuation Confiscation and Demand of differential duty on account of valuation - Imported two CT scanner machines Redemption fine and penalty imposed Appellant contended that there was no mis-declaration - Chartered Engineer certificate obtained at back of appellant and principles of natural justice violated - Declared value should be accepted and there was no ground available to reject the same and onus was on Revenue to prove under-valuation - Not a case for confiscation or imposition of penalty as there was no mala fide or mis-declaration. Held That:- By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as consented value in effect becomes declared transaction value requiring no further investigation or justification and as such violation of principles of natural justice cannot be alleged - Onus will be on appellant to establish that valuation as per his consent suffered from fatal infirmity and such onus has not been discharged Valuation as such is upheld. It is simply a case of valuation dispute devoid of any mens rea on part of appellant - Appellant never consented for confiscation and penalty and did not forego its right for SCN or personal hearing - Confiscation and penalty ordered in violation of principles of natural justice Penalty set aside Decided partially in favour of appellant.
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