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2019 (11) TMI 1289 - AT - CustomsUnder-valuation of imported goods - Demand of differential customs duty - demand based on load port documents - HELD THAT:- It is undisputed fact that the said documents were not authenticated by either the overseas exporters or the Overseas Customs Organizations - in view of the finding of this Tribunal in the case of RAMKRISHNA SALES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [2007 (5) TMI 233 - CESTAT AHMEDABAD] the impugned order is not sustainable in respect of goods imported through 13 Bills of Entries where allegations were made on the basis of load port documents. In the present case also there is no other evidence on record showing payment of higher value to the foreign suppliers. Further, the value has been enhanced on the basis of photocopies of documents obtained from the overseas shipping lines - the findings of Original Authority in respect of goods imported through 13 Bills of Entry are not sustainable - the impugned order in respect of goods imported through the 13 Bills of Entry set aside. Demand of differential duty - Goods imported through 365 Bills of Entries - it appeared to revenue that in respect of 365 consignments imported by the present appellants during the above stated period there was undervalued and by adopting the value discovered during the investigation in respect of goods imported by Shri Vishal Madan differential Customs duty appeared to be recoverable from the present appellants was computed - HELD THAT:- There is no discussion as to how the goods imported by Shri Vishal Madan are similar goods to the goods imported by present appellants - It is very clear through the allegations made in the show cause notice and findings of Original Adjudicating Authority that Revenue nowhere established that the goods imported by Shri Vishal Madan and the goods imported by the appellants were similar goods since no such description and discussion has been recorded in the impugned order. The findings of Original Authority in respect of consignments cleared through said 365 Bills of Entry are not sustainable since the same are not based on evaluation of evidence - the impugned order in so far as the same is concerned with imports through said 365 Bills of Entry in respect of enhancement of value, confirmation of differential Customs duty, order to pay interest, confiscation of said goods and penalties imposed including personal penalties is set aside. Appeal allowed - decided in favor of appellant.
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