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2017 (9) TMI 598 - AT - CustomsHigh Seas Sale - Valuation - it was observed that there is undervaluation of the consignments leading to short levy of customs duty - payment of tax with interest before issuance of SCN - penalty - Held that: - it is the KOEL who was the importer and who filed the Bill of Entry on behalf of the appellant, as the appellant was not aware of the procedures. Further, there was no role played by the appellant in the alleged undervaluation committed by the supplier KOEL. Further, the appellant paid the entire duty along with interest before the issue of SCN voluntarily and therefore, he is not liable to pay penalty as there was no intention to evade duty - penalty set aside - appeal allowed - decided in favor of appellant.
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