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2021 (2) TMI 1142 - AT - CustomsValuation of imported goods - difference between value as per proforma Invoice and actual value - 1, 3-DIHYDROXYNAPHTHALENE - It appeared to Revenue that the importer has misdeclared the value of the imported goods to evade customs duty - Confiscation - penalty u/s 112(a) of Customs Act as well as u/s 114AA of the Customs Act, 1962 - HELD THAT:- It is the obligation of the authorised courier to file the ‘Courier Bill of Entry’ based on the information contained on the package. Evidently, it is a case of clerical mistake by the shipper, who has wrongly declared the lower value instead of the correct value. It is further found that the appellant have at the very first instance on query raised by the Department, have come forward with the correct value based on the proforma invoice. Further, it is an admitted fact that the appellant have remitted the price of USD 21500 through authorised banking channel, and as such no case of any malafide is made out against the appellant. At best, it is the mistake of the authorised courier who was not vigilant at the time of booking of the courier parcel to ensure the correct declaration by the shipper. No case of any collusion is made out against the appellant shipper and /or against the courier - thus, penalty have been imposed mechanically without proper appreciation of the facts and the law applicable. The order of confiscation as well as the penalties imposed under section 112(a) and 114AA of the Act is set aside - appeal allowed - decided in favor of appellant.
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