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2018 (11) TMI 681 - AT - CustomsMis-declaration of imported goods - whether the respondents-importer have mis-declared the description and value of the imported goods attracting confiscation etc.? - Held that:- So far as declaration in respect of the description of the imported goods is concerned which was made by the importer in the bill of entry, It is found that it was correctly declared by the appellant. It is only the view of the Department that description of the goods, as declared by the importer is not correct, rather the goods actually imported are known as per condition, “Reflective Sheet adhesive same type/Acrylic Reflective Sheet". Further, it was observed that the adjudicating authority has simply endorsed his view that the imported goods are “Reflective Sheet adhesive type/Acrylic Reflective sheet” without having any documentary evidences, which is not maintainable. Also, there is no finding recorded by the original authority, as to how the similar goods are commercially interchangeable when the goods bear different trademarks - Further, it is observed that the charge of undervaluation should be proved by the Department on the basis of strong documentary evidence which is absent in the instant case. Rejection of value of goods earlier re-imported and cleared - Held that:- The goods earlier imported by the appellant cannot be taken for the determination of the value, in view of the findings recorded with respect to the current import under dispute. Accordingly, it was held that the demand of differential duty of ₹ 12,00,875/- is not sustainable. Appeal dismissed - decided against Revenue.
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