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2023 (8) TMI 16 - AT - CustomsUndervaluation of imported goods - Car audio items viz. Car Speaker, CD Players, Amplifiers - manipulating the actual value of the imported consignments in collusion with the supplier firm and was declaring lower value before Indian Customs for assessment of duty thereby paying lesser amount of Customs duty - appellants are real importers or not - levy of penalties - HELD THAT:- The duty cannot be demanded from the appellants as it is the fact on record that the appellants, namely, Shri Rakesh Magoo & Shri John Miranda are not the real importers. In fact, the Bills of Entry has been filed in the name of Surya Trading Company & Creative Enterprises and these Bills of Entry were assessed and the goods were cleared to those importers - the demand of duty from the appellants is not sustainable. Levy of Penalty on Rakesh Magoo and Shri John Miranda - HELD THAT:- Shri Rakesh Magoo and Shri John Miranda were using IEC Code of various IEC holders for import of car electronic goods by under-valued the same and the differential amount has also been paid to the overseas suppliers through their office in India by illicit means - Shri Rakesh Magoo and Shri John Miranda were actively involved in import of the impugned goods and undervalued the same. Therefore, penalties imposed on the said Shri Rakesh Magoo and Shri John Miranda, are confirmed. Penalty imposed on M/s Sai Dutta Clearing Agency Private Limited - HELD THAT:- They are also involved in the illegal imports by undervaluation of imported goods as it was in their knowledge that Shri Rakesh Magoo and Shri John Miranda, imported the goods in the name of IEC holder using IEC code for their illegal import. Accordingly, penalty imposed on M/s Sai Dutta Clearing Agency Private Limited, is also confirmed. Thus, no duty is payable on Shri Rakesh Magoo and Shri John Miranda, but penalties imposed on Shri Rakesh Magoo and Shri John Miranda and M/s Sai Dutta Clearing Agency Private Limited , are confirmed - appeal disposed off.
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