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Rakesh Kumar Agarwal, Ramdev Purba Versus Commissioner of Customs, Tuticorin

2016 (11) TMI 1138 - CESTAT CHENNAI

Mis-declaration/suppression of imported goods - Slack Wax and Residue Wax - High Sea Sales - whether the ground that declared value does not reflect the transaction value and the value was grossly undervalued to evade Customs duty justified? - Held t .....

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d both the appeals are dismissed. - Appeal Nos. C/40983/2015 & C/40984/2015 - FINAL ORDER No.41437-41438/2016 - Dated:- 29-8-2016 - Shri P.K. Choudhary, (J) Shri Y. Michael Raj, Advocate, For the Appellant Shri K. Veerabhadra Reddy, JC (AR), For the .....

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r authorities. The adjudicating authority vide OIO dt. 23.12.2014 imposed penalties of ₹ 2 lakhs and ₹ 25,000/- on appellants Shri Ramdev Purba and Shri Rakesh Kumar Agarwal respectively for the alleged mis-declaration/suppression of impo .....

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appellants respectively. Aggrieved by the appellate authority's order both the appellants are in appeal for setting aside the penalties. 3. The brief facts of the case are that M/s. Bilal Match Works, Sivakasi (M/s. BMW, for short) and M/s. Ahsi .....

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ere 27 Bills of Entry filed from the year 2008 to November 2011. The said B.Es were assessed provisionally in terms of Section 18 of the Customs Act 1962 on the basis of Test Bond and test report. However, three Bills of Entry filed by M/s.BMW and on .....

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) Ltd. (1 consignment). Investigations further revealed that the price declared by one Shri Noor Mohamed of M/s.BMW was undervalued when compared to the declared price of another firm and it was alleged that declared value does not reflect the transa .....

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stoms duty in collusion with the appellants Shri Ramdev Purba of M/s.Abhisek India and M/s.Rakesh Kumar Agarwal of M/s.Raj Speciality Chemicals Pvt. Ltd. 4. Ld. Counsel appearing for the appellant submits that the penalty is not all imposable on both .....

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