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2018 (5) TMI 686 - AT - CustomsMis-declaration of imported goods - confiscation - Held that: - extra items have been found including adult jacket ‘Versace’ brand. In particular, it is evident that the branded goods bearing the brand name Versace stand imported in the consignment which has not been declared at all - there has been mis-declaration on the part of the importer and hence, confiscation of the imported goods under Section 111(l) is upheld. Valuation of imported goods - Held that: - Since the importer had failed to advance any documents / invoice to substantiate the value of the goods, the transaction value stands rejected and the value of the goods have been re-determined as per Rule 7 of the Customs Valuation Rules, 2007 - It is settled position of law that the facts which are admitted need not be proved. In the case of CCE, Madras vs. Systems & Components Pvt. Ltd. [2004 (2) TMI 65 - SUPREME COURT OF INDIA], it was held that once it is an admitted position by the party itself, that these are parts of a Chilling Plant and the concerned party does not even dispute that they have no independent use, there is no need for the department to prove the same. Appeal allowed in part.
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