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M/s. Magick Woods Exports Pvt. Ltd. Versus Commissioner of Customs (Import) , Chennai

Amendment of Invoice – Demand of differential duty – Appellant filed letter to Customs seeking for amendment of invoice – Adjudicating authority in denovo order, not only rejected request for amendment but confirmed differential duty and confiscated goods and imposed redemption fine along with penalty – Commissioner (A) dismissed appeal for non-compliance of predeposit – Appellant preferred appeal and Tribunal waived predeposit and remanded case to Commissioner (Appeals) to decide case on merit .....

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differential duty of customs and appeal is allowed – Decided in favour of Assesse. - C/42657/2014 - Final Order No. 40774 / 2015 - Dated:- 8-7-2015 - Shri R. Periasami and Shri P. K. Choudhary For The Appellant : Shri M. Rajendran, Advocate For The Respondent : Ms. Indira Sisupal, AC (AR) Per R. Periasami The appellants have filed appeal against the impugned order dated 31.10.2014 passed by Commissioner (Appeals). 2. The brief facts of the case are that the appellants being an EOU imported machi .....

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26.11.2009. The adjudicating authority in the denovo order dated 17.9.2010, not only rejected their request for amendment under section 149 but confirmed the differential duty of ₹ 18,29,011/- and confiscated the goods and imposed redemption fine along with penalty. On appeal, the Commissioner (Appeals) dismissed the appeal for non-compliance of predeposit. The appellant preferred appeal and the Tribunal vide Final Order No. 40259/2013 dated 10.7.2013 waived the predeposit and remanded th .....

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installation. The supplier has raised the invoice only on the 50% of the amount i.e. USD 98900. He submits a copy of the procurement certificate dated 9.4.2007 issued by the Superintendent of Central Excise and the revised procurement certificate on full value for clearance of the said goods. He further submits that initially there was no demand as they only sought for amendment of invoice value and the Commissioner (Appeals) directed the lower authority to decide their request for amendment whe .....

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