TMI Blog2013 (12) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. Kirti Rathod, Preventive Officer of Customs who examined the shipping bills in question and found that the declared value was on higher side and thereafter she personally brought this fact to the notice of the applicant and the applicant informed her that valuation is not her responsibility and that it is the work of the superintendent and field officer. In these circumstances, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch of the residential premises of the applicant an amount of Rs. 57 lakhs was also recovered. Against the order passed by the adjudicating authority, the applicant filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) vide interim order directed the applicant to deposit an amount equal to 50% of the penalties for hearing of the appeals. As the applicant had not complied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case are that the applicant issued let export order in respect of the goods which were found to be mis-declared in respect of value. Market survey shows that the goods were overvalued to get undue export benefit. 6. Further we find that the applicant in his statement dated 24.09.2009 recorded under Sec.108 of the Customs Act admitted that he had earlier passed several overvalued consign ..... X X X X Extracts X X X X X X X X Extracts X X X X
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