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2018 (7) TMI 109 - AT - CustomsProvisional release of goods - Seizure of goods on the charges of under valuation - Circular No. 35/2017-CUS dated 16.08.2017 - Held that:- From the above Circular it is apparent that it prescribes a discrimination between the cases involving miss declaration and other. In the instant case the modus operandi as alleged by the Revenue is that the appellant were routing their import through the SEZ unit in order to achieve the object of under valuation. The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken. The provisional release was ordered after adjusting entire differential duty and additional amount equivalent to 15% of the said differential duty - appeal allowed in part.
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