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Issues: Smuggling of watch components, proper import procedure, valuation of goods, penalties imposed.
In this case, the appellant imported watch components under the negative list, which can only be imported by the actual user basis. The appellant claimed to have a manufacturing facility at a specific address with a forged SSI certificate. However, investigations revealed that the address had no manufacturing facility, and the certificate was fake. Watch parts were recovered from different premises, and individuals admitted to importing them for sale. The valuation of the imported modules was determined at Rs. 30 per piece based on verification from a watch manufacturer. The Customs Commissioner considered higher prices from imports made by others for comparison. The appellant failed to provide evidence of being actual users of the imported watch parts or challenge the valuation. Consequently, the Tribunal found no issues with the impugned order and dismissed the appeals. Penalties were imposed on individuals involved in dealing with the smuggled goods, and a car used for transportation was confiscated but could be released on payment of a redemption fine. The judgment highlights the importance of following proper import procedures and the consequences of smuggling goods to evade duty payments.
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