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2020 (2) TMI 1260 - AT - CustomsLevy of penalty and redemption fine - Acceptance of enhanced value then declared value of imported goods - crystal melamine - enhancement of value - confiscation - redemption fine - penalties - HELD THAT:- No evidence has been placed on record by the appellants herein that the value adopted does not represent that which the supplier offered goods for sale to India including to the original importer. The sole counter of Learned Counsel is that the negotiated price at which the goods were offered to the appellant is the sole consideration. The decision of the Hon’ble Supreme Court in M/S CHAUDHARY SHIP BREAKERS VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [2010 (10) TMI 18 - SUPREME COURT] was rendered in the context of the agreement between the shipper and the importer being conditional upon the damage to the vessel before landing and, hence, cannot be disassociated from its acceptability as being at the time and place of importation. There is no evidence on record that the negotiated price has been contrived to evade duties of customs. In the circumstances of being close to a distress sale, the absence of willing buyers for goods under investigation and there being no evidence of additional consideration, the finding of misdeclaration cannot be sustained. The reason for confiscation under Section 111(d), to be invoked for importer prohibited goods, has not been disclosed by either of the lower authorities and, on the basis of our findings supra, there is no scope for confiscation under Section 111(m) of Customs Act, 1962. Consequently, the imposition of redemption fine set aside and penalty under Section 112 of Customs Act, 1962 fails. The concurrence obtained from the shipping agent in India has nothing to do with assessment under Section 17 or Section 18 of Customs Act, 1962. There is no allegation that the amendment to the line’ in the Import General Manifest has been obtained by submission of any fraudulent documents; indeed, there is no dispute on the propriety of filing a bill of entry by the appellant-firm. There is, thus, no scope for invoking Section 114AA of Customs Act, 1962. The impugned order only to the extent of enhancement of value upheld - other part set aside - appeal allowed in part.
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