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2017 (1) TMI 1275 - AT - CustomsBenami import - misdeclaration of value of goods being watches (with sweat band) - real owner was not on record - Held that: - Allegation of Customs that the import was benami and made by M/s. Sindhya Exports & Imports on behalf of Arun Kumar could not be demolished by appellant leading any cogent evidence to the contrary. When Customs examined one Shri Jambulingam on 20.8.2004, identity of the real importer came to record. He was Arun Kumar. Neither the owner of the appellant-firm appeared against summons nor also co-operated during the investigation. Such modus operandi reveals that allegation of misdeclaration of the value could not be ruled out by appellant coming out with clean hands. In absence of any evidence led by appellant before the authorities below to support declared value to be transaction value, it is very difficult to disturb the assessable value determined by the Customs for the purpose of adjudication - appeal dismissed - decided against appellant.
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