TMI Blog2015 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... element of disability prescribed by law present in case to discard statement recorded by Customs – appellant has also no merit to show that goods were technically tested either by appellant or request to Revenue was made to make reference for technical report before making clearance – Therefore becomes difficult in absence of any technical report of examination of goods to disturb valuation – Accordingly, undervaluation by assessee established – Once allegation is upheld, there shall not be any concession or relief on duty – Looking to quantum of duty involved as well as facts and circumstances, it is considered proper to reduce redemption fine – Therefore appeal partly allowed only to extent of redemption fine reduced – Decided partly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the statement recorded from the appellant under Section 108 of the Customs Act, 1962 to act against the appellant. That statement being recorded at the belated hour and also under duress that does not lend any credence to Revenue. Apart from such fact, there were three types of goods imported with following description : (a) Secondary / defective CRGO electrical steel sheet cuttings/ strips in irregular shapes and sizes (b) Secondary / defective CRGO turns and bends in coiled form (c) Secondary / defective blackish brittle CRGO small sheet cuttings in irregular shapes and sizes. He submits that imports of some defective CRGO Electrical steel sheet cuttings/strips made by other importers were not questioned by departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase to discard the statement recorded by Customs. 5.3. Added to the above, appellant has also no merit to show that goods were technically tested either by the appellant or request to Revenue was made to make reference for technical report before making clearance. On such ground no provisional release was also sought. For no such act of appellant it does not appear that it has come out with clean hands. Therefore it has become so difficult in the absence of any technical report of examination of the goods to disturb valuation. Accordingly, appellant failed on the plea of overvaluation by department and undervaluation by assessee established. 6. Once the allegation is upheld as above, there shall not be any concession or relief on duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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