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Suj Impex Versus Commissioner of Customs (Imports) , Chennai

2015 (10) TMI 268 - CESTAT CHENNAI

Mis-declaration of Value – validity of statement - Imposition of redemption fines and penalty – Goods imported by appellants through bills of entry were assessed by Customs noticing misdeclaration of value – DRI detected that goods of kind imported by appellant were undervalued causing prejudice to Revenue – In adjudication, there was levy of duty on differential value and imposition of redemption fine and penalty – Held that:- Law is settled that customs officers not being police officers evide .....

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ination 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 favour of Assesse. - Appeal No. C/42271/2013 - Final Order No. 40420/2015 - Dated:- 15-4-2015 - D N Panda, .....

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oods of the kind imported by appellant were undervalued causing prejudice to Revenue. Therefore proceedings were initiated against appellant to reassess the value of imported goods. 2.1 Ld. Advocate explains that this appeal is in second round of litigation before Tribunal. It was before the Tribunal in Appeal No.C/382/2003. That was disposed by Final Order No.1116/2010 dt. 22.10.2010 remanding the matter to Commissioner (Appeals) for rehearing granting fair opportunity of hearing to the appella .....

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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 C .....

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Declarations of the value made by the appellant in all the three bills of entry were deliberate misdeclaration which caused prejudice to Revenue. 4. Heard both sides and perused the records. 5.1 Appellant's allegation that 108 statement was recorded at the belated hour and also under duress is not substantiated by evidence showing raising of the said grievance before the higher authority nor any FIR filed. Therefore, plea of the appellant on this count fails. 5.2 We have perused the stateme .....

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bed by law. We do not find any element of disability prescribed by law present in the case 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. Theref .....

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