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2016 (7) TMI 417

Head Note:
Valuation - redemption fine and penalty - Claim of benefits of Transfer of Residence (TR) under Rule 8 of the Baggage Rules, 1998. - The goods were found mis declared, undervalued and in commercial quantity, therefore, the same were placed under seizure under Section 110 of the Customs Act, 1962. - Held that:- the applicant in his grounds of appeal has contended that valuation of the goods was not based on the invoices provided by him. Government observes that the valuation of the goods has been done by the officers of import shed in consultation with the Appraising Officer on the basis of invoices produced by the passenger and by physical examination of the goods. The applicant failed to declare the true value of the goods brought by him as required under rules and also in his voluntary statement dated 07.08.2012 has accepted the value arrived by the appraising officers and also agreed to pay duty on the goods so assessed. Since value of the goods as assessed by the officers has not been disputed by the applicant, undervaluation of the goods declared by him is established. - the plea of over valuation is not acceptable and the value adopted by the adjudicating authority and upheld by Commissioner(Appeals) is sustained as per law and does not warrant interference.

In any case ignorance of law is no excuse not to follow something which is required to be done by the law in a particular manner. This principle has been recognized and followed by the Apex Court in a catena of its judgements.

As regards pleading of applicant that heavy amount as fine and penalty has been imposed, Government finds that Commissioner (Appeals) has already taken a very lenient view and considerably reduced the redemption fine from ₹ 1,25,000/- to ₹ 25,000/- and personal penalty from ₹ 75000/- to ₹ 5000/- . As such there is no need to reduce the amount further and Government finds no reason for interference. - Revision application rejected - Decided against the applicant.


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