TMI Blog1998 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Shiben K. Dhar, Member (T)]. The appellants filed a Bill of Entry for clearance of 500 Aerial parts (LNB - BCH 027) and the value was declared as Rs. 1,85,734/-. The examination revealed the goods to be C Band, Low Noise Block Converters, Model BCH 027. The goods appeared to have been undervalued. During subsequent search operations some indiscriminating documents in the form of fax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and excessive. He cites the case of M/s. Shyam Electronics v. Collector of Customs to plead leniency. He submitted that in that case even though confiscation of goods due to under-valuation was confirmed, penalty and redemption fine were reduced. 3. Ld. D.R. submitted that both invoices and fax messages recovered clearly establish the modus operandi involving under-valuation of these goods. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference between true value and value for customs was proposed to be arranged. In any case, the fax messages and invoices clearly indicate how transactions were under-valued. These coupled with the fact that similar imports were valued at $ 30 to 32 clearly establishes under-valuation. We do not, therefore, find any infirmity in the order of Collector in arriving at a finding that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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