TMI Blog2013 (9) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... nature. Therefore, the prices of these two items i.e., the one imported by the appellants and the other sold by the various authorized service centres do not appear to be comparable, since it does not take into account, the difference in quality, brand name value and other relevant factors. The Bills of Entries were finally assessed after loading the value on the basis of comparable NIDB data. As per the data, the value loading was between 10% to 63.42%. Therefore, when NIDB data of comparable goods are available, value is to be adopted on the basis of NIDB data, not from the retail sale price of authorized service centre as discussed above. In the remaining two Bills of Entry where the goods have been provisionally released, the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, is an importer of automobile parts. Acting on intelligence that there is heavy under valuation of automobile parts imported, a bill of Entry No. 953653 dated 17/06/2010 filed by the appellant was taken up for investigation by the Special Investigation and Intelligence Branch (Export), Mumbai (SIIB in short). A panchanama dated 23/08/2010 was drawn and it was seen that the consignment contained several automobile parts, most of which were unbranded and of Chinese origin and a few parts were branded and were of Korean, German and Japanese and Poland origin. It was observed that the CIF value as well as the Retail Sale Price (RSP) declared were very low. 2,2 The department also conducted search of three premises of Chadha Auto Industries, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses was also recorded wherein he inter alia, admitted that he had undertaken similar transactions with Shri G.S. Kochhar. 2.6 Statements of Shri G.S. Kochhar was also recorded on 06/10/2010 wherein he admitted that he had been importing automobile parts from various suppliers in Dubai and Taiwan and mostly through Envoy International (LLC), Dubai and he had negotiated the prices with the overseas suppliers and after negotiation, he placed orders for the goods selected. It was also noticed that thought he imported consignments had arrived, the bill of entry No. 953653 for the same was filed very late, almost six months after the goods had arrived. Thereafter, investigations were conducted on all the transactions undertaken by Shri G.S. Koc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 2.8 The case was adjudicated vide the impugned order wherein all above duty demands were confirmed. Apart from confiscation, penalty on Rs. 10 lakh each was imposed on the appellant M/s Auto Stores (India) and Shri G.S. Kochhar, Power of Attorney holder of M/s. Auto Stores (India). A penalty of Rs.2 lakh was imposed under Section 114AA of the Customs Act, on Shri G.S. Kochhar and a penalty of Rs. 10 lakh was imposed on Shri Suresh Babu, proprietor of M/s Auto Start Enterprises under Sectin112 (a) of the Customs Act. Hence the appellants are before us. 3. The Ld. Advocate for the appellants submits that the re-determination of the value has been done by the adjudicating authority on the basis of the prices (MRP) at which authorized s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value has been enhanced from Rs. 3,46,561 to Rs. 81,94,461/-, i.e., more than 20 times of the value declared. In the light of the above, he submits that the duty demands and consequent confiscation, fine in lieu of confiscation and penalties imposed are unsustainable in law and, therefore, pre-deposits of the above should be waived at the preliminary stage of considering the stay application. 4. The Ld. AR appearing for the Revenue on the other hand points out that the investigation has unearthed the modus operandi adopted by the appellant importer and it has brought on record that the appellant had undertaken the imports on behalf of the other firms/dealers in auto mobile parts, who had negotiated the prices and comparison of these p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts imported by the appellants so as to confirm whether the authorized service centres sold are identical or similar goods. Therefore, enhancement of value declared price is not admissible in the absence of any reliable evidence. 6.2 We have gone through the following Bills of Entries:- 1) B.E. No. 936742 dated 25.02.2010. 2) B.E. No. 93671 dated 25.02.2010. 3) B.E. No.919489 dated 10.11.2009. 4) B.E. No. 888329 dated 30.03.2009. 5) B.E. No. 889027 dated 02.04.2009. 6) B.E. No. 894939 dated 18.05.2009. 7) B.E. No. 882407 dated 11.02.2009 8) B.E. No. 879513 dated 21.01.2009. 9) B.E. No. 912819 dated 23.09.2010. 10) B.E. No. 874797 dated 16.12.2008. 6.2 The Bills of Entries were finally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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