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Commissioner of Customs (Import) Versus M/s. Wings Electronics & Anr.

2015 (9) TMI 345 - SUPREME COURT

Mis-declaration of country of origin – Imposition of duties, fines and penalty – Commissioner vide order imposed duties, redemption fine and penalty – Tribunal set aside order of Commissioner after re-appreciating entire evidence – Whether tribunal is right in setting aside order imposing duties, fines and penalty – Held that:- no material was produced by Department to indicate payment by assesse importer on basis of such alleged invoice showing higher amounts – Declaration of country of origin .....

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involved – Decided against Revenue. - Civil Appeal No(s). 1874/2006 - Dated:- 21-8-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Ms. Pinky Anand, ASG, Mr. Yashank Adhyaru, Sr.Adv., Mr. B. Krishna Prasad, Adv., Ms. Binu Tamta, Adv., Mr. Rajiv Nanda, Adv. For the Respondent : Mr. Alok Yadav,Adv., Mr. Somnath Shukla,Adv., Mr. Udit Jain,Adv., Mr. Praveen Kumar,Adv. ORDER We have heard the learned counsel for the parties at length and have gone through the records min .....

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s set aside the order of the Commissioner after re-appreciating the entire evidence. We find that the Tribunal has given cogent reasons in arriving at the conclusion that the Department could not produce any credible evidence or ante-proof to the evidence in the show cause notice. We may only state this position in summary manner in respect of each firm. The Commissioner in his Order-in-Original confirmed the demand of customs duty amounting to ₹ 96,71,688/- in respect of the goods as per .....

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himself to be the partner in M/s. Pearl Industrial Company, whereas thereafter he states that he is merely an interpreter. The Panchnama dated 09.11.1997 raises a presumption against Mr. Puri and since search was completed merely in 90 minutes, he being an impartial and biased witness, his statement cannot be relied upon, more so when no opportunity to cross-examine was granted to the assessee despite requests. The trade declarations as supplied by Mr. Puri were not authenticated copies. No inv .....

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. The Tribunal has set aside the demand by giving the findings that the documents are not authentic. Letter does not indicate whether the two invoices allegedly received by the Department showing the higher amounts, were signed or not. The date of alleged invoice is subsequent to the date of shipment indicated in the bill of the lading. The invoices of the importer bear notification stamps of Bank indicating processing of payments. However, no such endorsement can be found in the alleged invoice .....

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