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2015 (10) TMI 268 - AT - CustomsMis-declaration of Value validity of statement - Imposition of redemption fines and penalty Goods imported by appellants through bills of entry were assessed by Customs noticing misdeclaration of value DRI detected that goods of kind imported by appellant were undervalued causing prejudice to Revenue In adjudication, there was levy of duty on differential value and imposition of redemption fine and penalty Held that:- Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law No element of disability prescribed by law present in case to discard statement recorded by Customs appellant has also no merit to show that goods were technically tested either by appellant or request to Revenue was made to make reference for technical report before making clearance Therefore becomes difficult in absence of any technical report of examination of goods to disturb valuation Accordingly, undervaluation by assessee established Once allegation is upheld, there shall not be any concession or relief on duty Looking to quantum of duty involved as well as facts and circumstances, it is considered proper to reduce redemption fine Therefore appeal partly allowed only to extent of redemption fine reduced Decided partly in favour of Assesse.
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