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2016 (9) TMI 124 - AT - CustomsAssessment - Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 read with Section 14 of the Customs Act, 1962 – mis-declaration of the thickness of import of PU leather cloth – waiver of the right to SCN and personal hearing – Held that: - It is evident that thickness of the impugned goods was found to be more than that declared and therefore rejection of transaction value is in conformity with Rule 12 of Customs Valuation Rules, 2007. Once the transaction value was rejected and as the appellant did not want any show cause notice or hearing, nothing unsustainable found in the adjudication order which determined the value on the basis of value of contemporaneous imports of similar goods – enhanced value sustained. Confiscation of goods - Section 111(m) of the Customs Act, 1962 – option to redeem the goods on payment of redemption fine - Section 125 of the Customs Act, 1962 - Imposition of penalty - Section 112(a)(ii) of the Customs Act, 1962 – Held that: - there is nothing to suggest that there was any deliberate mis-declaration of thickness. The invoice mentioned possible variation of up to 10%. There is no evidence that there was any deliberate design on the part of the appellant to mis-declare the thickness or that there was any collusion between the supplier and the appellant. Similar stand taken in the case M/s Sky International 2016 (6) TMI 67 - CESTAT NEW DELHI – redemption fine and penalty set aside – partly decided in favor of appellant.
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