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M/s DJP International Versus C.C. (ICD) , New Delhi

2015 (10) TMI 496 - CESTAT NEW DELHI

Valuation - Misdeclaration - Undervaluation - violation of the principles of natural justice - Held that:- Proprietor of the appellant having admitted to the valuation and having forgone the requirement of a show cause notice or personal hearing. It is pertinent to mention here that the said voluntary statement of the proprietor was never retracted and even during the proceedings before Commissioner (Appeals) the plea that the statement was taken under duress was not taken. - while the appellant .....

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of the facts that the duty evaded due to undervaluation was only ₹ 13,103/-. We are of the view that given the level of undervaluation (just 10%) and the amount of duty sought to be evaded (Rs.13,103/-), redemption fine of ₹ 20,000/- is reasonable. However as penalty has been imposed in view of the duty evaded on imports under all the 29 Bills of Entry, the penalty of ₹ 50,000/- cannot be said to be unreasonable warranting appellate intervention. - Decided partly in favour of a .....

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ms Valuation (Determination of Price of the Imported Goods) Rules, 2007 and re-determine the assessable value of the goods imported vide Bill of Entry No.859631, dated 22.12.2009 as ₹ 5,10,665/- in respect of the goods Ferrite Magnets under Section 14 of the Customs Act, 1962 read with Rule 8 of the Customs Valuation (Determination of Price of the Imported Goods) Rules, 2007. (ii) I order to confiscate the goods, seized on 11.01.2010 and provisionally released on 18.01.2010 on execution of .....

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the said amount of ₹ 2,37,003/- already deposited by the importer vide TR-6 challan no.5607 dt. 18.01.10 towards payment of differential duty. (iv) I impose a penalty of ₹ 50,000/- (Rupees Fifty Thousand only) under section 112 and 114A of the Customs Act, 1962 on M/s DJP International, New Delhi. Since, the firm is proprietorship firm and penalty has already been imposed on the firm, I refrain from imposing penalty on the Proprietor. (v) I demand and order to recover the interest o .....

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voluntarily accepted the fact of mis-declaration of weight but also admitted that the goods were undervalued to the extent of 20%. He further admitted that he had imported 28 such consignments in the past and undervalued them to the extent of 8% to 10%. He expressed his agreement with the content of the Panchnama and also accepted the contents of the chart of its imports in the past under 28 Bills of Entry showing the differential duty arising as a result of enhancement of value by 10%. He also .....

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d Goods) Rules, 2007; a couple of judgements were cited in this regard which are referred to in the following paras (iii) the statement was recorded in the compelling circumstances (iv) the order was issued in violation of the principles of natural justice and (v) the redemption fine imposed is excessive and no penalties is imposable. 4. The Revenue contended that having voluntarily admitted the short levy and having also paid the same and having requested for not being issued a Show Cause Notic .....

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859681 dated 22.12.2009 were undervalued to the extent of 20%. He also voluntarily admitted that in case of past similar consignments the undervaluation was to the extent of 8% to 10%. Not only that when the chart containing the details of all the 29 Bills of Entry along with the details of duty short paid computed on the basis of treating that the goods as undervalued by 10% was shown to the proprietor of the appellant, he agreed with the same and categorically added that he was ready to pay di .....

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the rights not to avail of the opportunity of being heard and/or voluntarily forego the same. Further, having voluntarily accepted the valuation and having expressly forgone the requirement of Show Cause Notice and personal hearing, it is not open to the appellant to question the valuation at this stage and also by voluntarily admitting undervaluation and the short levy as per the chart which has been reproduced in the primary adjudication order, the value adopted for computing the short levy be .....

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irement to do so arises only when there is a lis or dispute about valuation. In the present case there was no lis; the proprietor of the appellant having admitted to the valuation and having forgone the requirement of a show cause notice or personal hearing. It is pertinent to mention here that the said voluntary statement of the proprietor was never retracted and even during the proceedings before Commissioner (Appeals) the plea that the statement was taken under duress was not taken. In the ca .....

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ntative and Special Attorney of the appellants who even signed an affirmation accepting the loaded value of the goods on the back of the Bill of Entry dated 7-5-1999. After loading of the value, the appellants produced the special import licence and paid the duty on the goods accordingly of ₹ 4,22,008/- on 19-5-1990. Having once accepted the loaded value of the goods and paid duty accordingly thereon without any protest or objection they are legally estopped from taking somersault and to d .....

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