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2016 (6) TMI 567 - SC - CustomsImport of machines for chip placing - Under-valuation of machines - Demand of duty and confiscation of machines - appellant had made payment of US $ 1,03,000 towards the cost of these machines to M/s 'SMART' in December, 2004 when started earning profita - Held that:- it is clear from the observations of the CESTAT that the point was not urged before the Commissioner is palpably wrong. We may record that though no evidence is produced in these proceedings that payment of US$ 1 lakh 30 towards the cost of the machines was made, the reply which is extracted above shows that the documentary proof in this behalf was placed before the Commissioner. In any case the submission of the learned counsel is that the payment was made through banking and the such proof can always be given to CESTAT. Therefore, the impugned order passed by the Commissioner is set aside and the case is remitted to the CESTAT for fresh consideration. - Appeals disposed of
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