TMI Blog2009 (10) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of fine of Rs. 2.00 lakhs. He also imposed penalty of Rs. 1.00 lakh on the importer. Held that- order of original authority restored with modification. Value of sheets should be adopted as $ 780 MT and demand re-worked. Duty demand in respect of off cuts @ $ 450 restored. Redemption fine fixed at Rs. 1 lakh and penalty at Rs. 5000. - C/160/2007-Cus.(Br.) - C/415/2009-(PB), - Dated:- 27-10-2009 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) Shri Sunil Kumar, DR, for the Appellant. Shri Prem Ranjan, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an Appeal by the Department against the order of the Commissioner (Appeals) No. Appl/CE/CUS/GGN/15 16/06, dated 18-1-07. 2. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of sheets and after taking bank guarantee for differential duty. 4. The Original Authority held that there was mis-declaration and finalised the value of $140/PMT for acrylic strips; further enhanced the value to US$ 450 from US$ 400 in respect of offcuts and further enhanced the value from US$ 780 to 930 in respect of sheets. He also ordered confiscation of the goods and allowed redemption on payment of fine of Rs. 2.00 lakhs. He also imposed penalty of Rs. 1.00 lakh on the importer. On Appeal by the party, Commissioner (Appeals) accepted the transaction value i.e. 140 US$ in respect of acrylic strips and such value declared for offcuts and sheets also. However, he held that the charge of mis-declaration as established and reduced the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments. We have perused the documents produced. We find that the Respondent themselves have asked for cent percent examination on first check basis. The examination report appended in the order in original clearly brings out that what was declared by the Respondent was acrylic strips and they were found to be of higher dimensions, some of them answering to the description as offcuts and some answering to the description of sheets. There is, thus, clear mis-declaration. The submission that they ordered only for acrylic strips and what was supplied by them was only acrylic strips cannot be accepted. The sheets of dimension 5'X6.8' has been found to be more than about 8.8 MT in a total weight of 13 MT declared by them. The variation in weight ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
