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2017 (11) TMI 1258 - AT - CustomsMisdeclaration of description and value of goods - view of Revenue is that the invoice which was filed alongwith the bill of entry was a fabricated one and the invoice which was found in the E-mail account should be considered as invoice for transaction which will establish the attempted mis-declaration of the appellant - Held that: - when the bill of entry declared the products correctly alongwith value with supporting invoice, the charge of mis-declaration cannot be sustained on the basis of certain documents retrieved from the E-mail account of the appellant, which was never used for customs clearance - The failure of the appellant to get the IGM and bill of lading amended was construed as a mis-declaration by the Original Authority. We note that these two documents were not to be filed by the importer/appellants. Re-determination of declared value - Held that: - Considering the nature of the goods and possible variation in appraising the case by different persons, we note that there is no case of misdeclaration of value. The duty difference comes to around ₹ 73,000/- only. When considering the total liability of duty being more than ₹ 70 lakhs such difference is mainly attributable to appraisal method and variation in opinion - rejection of declared value not justified. Even if the appellant had purported intention of mis-declaration the same has not manifested in their act. No confiscation or penalty can follow on an intend only, without an actual act of violation of the provisions of law. Appeal allowed - decided in favor of appellant.
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