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2016 (12) TMI 1157 - AT - CustomsConfiscation and penalty - mis-declaration of value of goods - evasion of duty - import of Pioneer brand automobile speaker - Held that: - reliance placed on the decision of the case of Mytri Enterprises Vs. Commissioner of Customs, Mumbai[2004 (7) TMI 182 - CESTAT, MUMBAI] where the value of same pioneer brand speakers was enhanced on the basis of same quotation of traders of Dubai and prices available on the website - In the present case also same quotation and prices available on websites were relied upon therefore decision of Mytri Enterprises directly applicable to the facts of the present case - it was held in the case that the Custom Officer has rightly rejected the price of speakers imported by the appellant as declared in the Bill of Entry, applying Rule 10A of the Valuation Rules. We are also satisfied that in such an eventuality, the prices which are fixed is based on concurrent findings of facts. From the above judgments it can be observed that products are identical i.e. Pioneer brand speakers, the facts such as product specification, declared price, enhanced price, evidences such as quotation, price available on website etc. are identical therefore aforesaid judgment is directly applicable in the present case. Taking into consideration the overall facts and aforesaid judgment, we are of the view that lower authorities have rightly enhanced the value and confirmed the differential duty. Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. Though the redemption fine was not imposed, for purpose of imposition of penalty, availability of the goods which was liable for confiscation is not necessary, therefore penalty was rightly imposed in lieu of confiscation. Since differential duty rightly confirmed under proviso to Section 28 (1) of the Customs Act, penalty imposed under Section 114A is inevitable. As per our above discussion and the settled legal position, the impugned orders are upheld and appeals are dismissed. Appeal No. C/1349/05 - appeal of Star Audio - stands abated for the reason of demise of proprietor of the said firm.
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