TMI Blog2014 (9) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 111(m), provisions of Section 114A are attracted and therefore, imposition of equivalent amount of penalty is justified – Considering significant amount of duty evaded, imposition of penalty is justified and amount of penalty imposed cannot be said to be excessive – In view of factual and legal analysis, no infirmity in impugned order – Decided against Assesse. - C/417-419/2012-Mum - Final Order Nos. A/1521-1523/2014-WZB/C-I(CSTB) - Dated:- 26-9-2014 - Shri P.R. Chandrasekharan, Member (T) and Ramesh Nair, Member (J) Shri V.M. Doiphode, Advocate, for the Appellant. Shri A.K. Singh, Addl. Commissioner (AR), for the Respondent. ORDER There are 3 appeals which arise from Order-in-Original No. 82/2011-12-CC (I), dated 16-3-2012 passed by the Commissioner of Customs (Import), JNCH, Nhava Sheva. Vide the impugned order, the ld. Adjudicating authority has confirmed a customs duty demand of ₹ 1,40,41,018.42 along with interest thereon on M/s. Sangeetha Metal (India), the importer, apart from imposing an equivalent amount of penalty. He has also imposed penalties of ₹ 10 lakhs and ₹ 5 lakhs on S/Shri Arun Kalidas Shah, the partner of the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been adopted for redetermination of value. In respect of 7 cases, the export declarations have not been considered at all, thus adopting a contrary stand and evidence by way of export declarations should be considered as more authentic. If the value declared in the export declarations are adopted uniformly and allowance is given to the grade of the goods imported, the differential duty demand would come down to ₹ 22.94 lakhs approx. in respect of 13 B/Es. 3.3 Export declarations relied upon is only for the goods imported by the appellants but the corresponding invoices of M/s. GLR International shows many grades and higher quantity. If due weightage is given for the difference in grades and if contemporaneous prices of imports are taken, the differential duty liability in respect of 8 consignments would be only ₹ 13.40 lakhs approx. as against the confirmed duty demand of ₹ 63.53 lakhs approx. 3.4 Though the investigating agency had obtained information from Belgium Customs in respect of 21 export consignments, the same had not been made use of in all cases. If the values declared in the export declarations are taken as the basis, the differential valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly he pleads for upholding the impugned order and rejecting the appeal. 5. We have carefully considered the rival submissions. Our findings and conclusions are discussed in the ensuing paragraphs. 5.1 We have perused the computer print outs recovered from Goodluck Metal Corporation, the commission agent. In respect of 13 consignments covered by 13 B/Es, the actual transaction values are available purchase order/invoice wise and container wise for the supplies made by Dai Ichi, USA. The said printouts also contain the description and grade of the material supplied. These printouts were shown to Shri Arun Kalidas Shah, partner of the importing firm, who admitted that the values shown therein are the actual transaction values, for each of the 13 B/Es. Thus the data contained in the computer printout has been corroborated by the importer. Shri Amulakh Vardichand Shah of M/s. Goodluck Metal Corporation, the Commission Agent for Dai Ichi, USA, has also admitted that the data contained in the computer printouts reflect the correct transaction values in respect of the imports made by M/s. Sangeeta. These statements have not been retracted at any point of time. These are the figur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations made at the port of export. This Tribunal in a number of decisions such as Weston Components Ltd. [2000 (118) E.L.T. 199], R.J.S. Studios [2000 (118) E.L.T. 350] and Orson Electronics [1996 (82) E.L.T. 499] has held that if export declarations filed at the port of export indicate a higher price for the goods than what is declared by the importer, the transaction value declared by the importer can be rejected and assessment can be made on the basis of values declared in the export declarations at the port of export. Further in his statement tendered under Section 108 of the Customs Act, Shri Arun Kalidas Shah, partner of the importing firm, has admitted that the values shown in the export declarations are the correct values for the transaction. Therefore, no fault can be found if the assessable value is redetermined on the basis of values declared in the export declarations and the duty liability determined accordingly. Thus the differential duty liability of ₹ 63,53,349.87 in respect of the 8 B/Es specified in Annexure B to the show cause notice is clearly sustainable in law and we hold accordingly. 5.4 As regards the argument of the appellant that the grades declar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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