9911796707
TMI Blog2004 (6) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp;The present appeals are directed against the orders of the Commissioner of Customs (Appeals), whereby the appellants' appeal against the order-in-original was rejected. In the order-in-original, the adjudicating authority enhanced the value of machines imported by the appellants and consequent to mis-declaration of value of imported machines, the said machines were subjected to confiscation wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported machine as against the normal higher prices available to other customers. In the adjudication order, it has been held that, this special discount is not admissible and, hence the higher value was applied. The ld. Advocate pleads that, the indenter nowhere implicates the importer by saying that the importer in any way contributed to the value depression. The ld. DR on the other hand pleads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der importation are liable to confiscation in terms of Section 111 of the Customs Act. It has not been demonstrated in the order of the adjudicating authority as to how the importer was required to declare the value of the goods on a basis other than on the basis of invoice which he received from the indenter. The authorities have inherent right to reject the declared value and adopt any other val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... khs. The redemption fine of Rs. 2,40,000/- is excessive. The ld. DR counters this position saying that there has been some deliberate mis-declaration and there is no case for showing any leniency in the matter to reduce the fine. 6. I have considered the rival submissions and find that due to passage of time the functional efficiency of the machine would get affected to some extent and on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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