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2020 (11) TMI 86 - AT - CustomsValuation of imported goods - consumer electrical goods like light fittings, chandeliers, garden lights etc. - rejection of declared value - enhancement of the value - imposition of penalties - HELD THAT:- The allegation of undervaluation has been established by the documentary evidence brought on record and corroborated by the oral evidence of the appellants. Interestingly, such oral evidences were given not once but on 3 to 4 occasions. Thus, the oral evidence is reliable as it corroborates whatever documentary evidence is available on record. Moreover, there is no allegation that the statements were given under threat or coercion or undue influence. The appellants have admitted that they were undervaluing, based on the invoice and packing list, etc. received through courier, whereas the actual import /transaction value (higher value) was contained in the “order list’ sent by the supplier via email. Such email and order lists were downloaded and saved by the appellants on their computer(s) for future reference. Such data was retrieved at the time of search and is undisputed. Thus, revaluation made on the basis of the actual transaction value contained in the order list or by loading 33.3% for some of the items, based on the undervaluation as per the statements of the Manager, is just and reasonable. Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value found in the documentary evidence retrieved from the appellants. Accordingly, rejection of the declared value and the re-valuation of the goods are upheld. So far as the penalties are concerned with respect to the 13 past bills of entries, the same were subject to assessment by the Customs Department. In some cases, the values were loaded, which were accepted by the appellant and duty paid accordingly. Accordingly, we set aside the penalty with respect to the past imports of ₹ 74, 05,019/- under Section 112(a) and reduce penalty under Section 114AA from Rs Ten lakhs to Rs One lakh. Penalty on Shri A.V. Joseph can be reduced to ₹ 1 lakh under Section 112(a) and ₹ 50, 000/- under Section 114 AA - as far as Penalty on Smt. Reshmi Sanjith under Section 112 (a) is concerned, the same is liable to be set aside as she has been working as an employee on a meagre salary and there is no allegation on her having made any personal pecuniary gain from the illegality being committed by the firm. Appeal allowed in part.
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