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M/s Global Associates, Shri Vinod Kumar Gupta, Shri Suresh Gupta Versus CC, ICD, TKD, New Delhi

Mis-declaration of goods – declaration of import as Diethyl Hexyl Pthalate (DEHP) instead of Di-Octyl Pthalate (DOP) – Demand of differential duty – levy of penalties – Held that:- adjudicating authority has come to finding that DEHP and DOP are same product and therefore declared assessable in Bill of Entry is liable to be rejected – To hold appellant guilty of mis-declaration on ground that it did not mention in Bill of Entry all synomys of impugned goods is completely devoid of logic, reason, .....

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ned order not found sustainable and therefore same is set aside – Decided in favour of Assesse. - Appeal Nos. C/109-111/2010-CU[DB] - Final Order Nos. 82086-52088/2015 - Dated:- 13-5-2015 - G. Raghuram, President And R. K. Singh, Member (T),JJ. For the Petitioner : Ms Surabhi Sinha, Adv For the Respondent : Ms Suchitra Sharma, DR ORDER Per: R K Singh: Appeals have been filed against Order-in-Original No.82/2009, dated 30.12.2009 in terms of which a differential duty of ₹ 3,03,521/-was dema .....

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how Cause Notice issued by Preventive Commissionerate, New Delhi under Section 18 of the Customs Act, 1962. The allegation against the appellant was that it had mis-declared Di-Octyl Pthalate (DOP) as DEHP and thereby undervalued the goods and evaded the impugned amount of duty. The primary adjudicating authority, after considering the matter essentially concluded as under:- ''19.12 From the foregoing discussion and technical material particularly the MSDS (Material safety data sheet) of .....

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2-ethyl hexanol. (Source: DEHP information centre). The contentions of the importers to the contrary are at best an after thought and are, therefore, liable to be rejected, of the two synonymous, that is DOP and DEHP, the latter happens to be more commonly used in the international market. However due to certain health concerns the trading activities of DEHP declined prompting the unscrupulous elements in India to exploit the situation where the product has been known as DOP and not as DEHP. Th .....

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the goods correctly as DOP and do the valuation correctly. Hence, none of the case laws submitted in the defense of the party regarding onus of classification needs to be discussed. The argument that the party was not bound to disclose all the synonymous of the goods, under import, also does not hold much water as proper declaration of synonymous would have led the party to pay higher rate of duty. This shows that there is a conscious effort on the part of the party to mis-declare by not declari .....

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e, New Delhi was dropped vide Order-in-Original No.15/Commr/HKT/09, dated 29.07.2009, but the commissioner (the adjudicating authority in the present case) has not followed the same, thereby disregarding the judicial discipline, (ii) There is no evidence of any under-valuation and no grounds have given for rejecting the transaction value. Even if it is conceded that DEHP and DOP are same product, there was no mis-declaration as there was no requirement of declaring all the synonyms of the goods .....

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gned order. 5. We have considered the contentions of the appellant and also perused the impugned order. We find that the adjudicating authority has come to a finding that DEHP and DOP are the same product and therefore the declared assessable in the Bill of Entry is liable to be rejected. We find this argument rather untenable in-as-much-as even if DEHP and DOP are the same product in the opinion of the adjudicating authority, it does not follow therefrom that the appellant had mis-declared the .....

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ion. The contention of the appellant that the impugned goods were released provisionally on the condition that it (the appellant) would abide by the decision of the adjudicating authority in respect of Show Cause Notice issued by the Preventive Commissionerate and that Show Cause Notice has been adjudicated in favour of the appellant and therefore the commissioner in the present case should have followed the said decision also has force but notwithstanding that we do not find any basis to reject .....

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