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2016 (4) TMI 681 - CESTAT AHMEDABAD

2016 (4) TMI 681 - CESTAT AHMEDABAD - TMI - Confiscation of goods and imposition of penalty - Import of LED TV's - Goods covered under clearance on the basis of MRP value - Differrantial duty and interest paid immediately before issuance of Order-in-Original - Appellant contended that there was no intention to evade duty and mis-declaration of MRP was a bonafide mistake on the part of their Customs Broker Agent - Held that:- there is no evidence on record to substantiate the claim of appellant. .....

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12-2015 - P. M. Saleem, Member (T) For the Petitioner : Shri Vipul Khandhar, CA For the Petitioner : Shri T K Sikdar, AR ORDER Per P. M. Saleem The Appellant herein M/s Abaj Electronics Pvt. Ltd is engaged in trading of LED TVs and had imported a consignment of LED TVs and filed a Bill of Entry No.7199250 dt.28.10.2014 through their authorized Customs Broker Agent i.e. M/s D.P. Logistics Pvt. Ltd for clearance of the said goods. The goods were covered under clearance on the basis of MRP value. T .....

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submits that the mis-declaration of MRP of ₹ 14590 on the Bill of Entry is a bonafide mistake on the part of their Customs Broker Agent. As they were in urgent need of the goods due to Diwali season, they immediately paid the differential duty with interest before issuance of OIO, and had requested the Customs for clearance of the goods. However, the learned Additional Commissioner of Customs, vide impugned Order-in-Original, not only confirmed the demand of the differential duty alongwith .....

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