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2013 (9) TMI 1000 - AT - CustomsSeizure of goods - Undervaluation of goods - Held that:- In respect of the items for which MRP details are not ascertained, the Revenue is not having any MRP but have estimated the same as five times the declared MRP by the appellants and for the differential duty, bond and bank guarantee have been demanded on the basis of the said estimated MRPs. We also observe from the details of the seizure memo that majority of items imported are not covered by the said seven items. In view of this position, we are of the view that asking 100% in cash/bank guarantee for the differential duty based upon purely an estimation basis in the facts of the present case is not correct. We also find from the order of the Commissioner that the department has adopted two different criteria in respect of the goods which have been assessed but not cleared so far and in respect of the goods which are yet to be assessed. - conditions in both the situations should be the same, goods being same/similar. Further, we are of the view that the goods where the MRPs are available (though disputed by the applicants) are on different footing than the goods where MRPs are not available and the department is only making an estimate. Further, asking bank guarantee for RF/penalty in the facts and circumstances of the case is harsh. - Decided partly in favour of assessee.
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