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2018 (10) TMI 1574 - AT - CustomsValuation - Mis-declaration of imported goods - there is a case of misdeclaration by the appellant, a manufacturer of carpets, which had been imported are used and old carpets - rejection of declared value - enhancement of assessable value - misdeclaration in the country of origin - confiscation - redemption fine - penalty. Held that:- The appellant has declared ‘Country of Origin’ as ‘USA’ with respect to Bill of Entry dated 24.02.2011. It is found that the appellant wanted to correct the said error under the provision of Section 149 of Customs Act, however, that request was not acceded to by the Department. The said error is purely clerical in nature, as the appellant had declared the goods as old and/or used. Only on the said basis, it cannot be said that the appellant has misdeclared the goods in order to clear their goods - With respect to second Bill of Entry dated 11.05.2011, it is found that there is no misdeclaration by the appellant as alleged by the department. That sofar the enhancement of value is concerned, Rule 12(2)(iii)(d) is not applicable in as much as there is no mis-declaration of goods. Further, the Department has not produced any evidence to show that the relationship between the parties has influenced the price. Therefore, the reasons for rejecting the transaction value is not in consonance with law and therefore liable to be set aside. also the goods are not liable for confiscation as well - Since the charges of misdeclaration & undervaluation are not sustainable in law, the differential duty demand is liable to be set aside along with penalties imposed and redemption fine imposed. Appeal allowed - decided in favor of appellant.
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