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2018 (7) TMI 1230 - AT - CustomsMis-declaration of value of imported goods - Confiscation of goods - Held that:- It was the responsibility of the Appellant importer to inform the exporter and the courier to mention correct details in the documents. Further the Bill of Entry could not have been filed without intimating the Appellant. The charges of mis-declaration are thus sustainable as the Appellant did not adduce any evidence that they had instructed/ informed courier of licence fee amount to be included in assessable value - the goods has been rightly confiscated. Penalty u/s 112(a) of CA - Held that:- The enhancement of value is due to suppression of the fact related to the contract of licence. Since this fact was not known to the courier M/s DHL, he can not be implicated for misdeclaration of value due to non inclusion of licence fees - penalty set aside. Appeal allowed in part.
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