Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Customs (ACC & Import) , Mumbai Versus M/s MB Electronics, M/s Navkar Electro System, M/s Kaiser Electronics

2017 (2) TMI 134 - CESTAT MUMBAI

Undervaluation of the goods imported - ICs, transistors etc. - Held that: - the respondents have produced documentary evidence of contemporaneous imports by other importer, which was verified by him and he noticed the value declared by the respondent were consistent with value declared by others; adjudicating authority correctly records that statements lacks credibility due to contemporaneous evidence, we agree this findings - even if assuming that the statements are to be relied, and there was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

A/85487-85489/17/CB - Dated:- 24-1-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri M K Sarangi, Joint Commissioner (AR) for Appellant Shri N D George, Advocate for Respondent ORDER Per M V Ravindran All these three appeals raise a common question of law, hence they are being disposed of by a common order. Revenue is in appeal against the Order-in-Original No. CC-(YGP) 01/2005 ADJ-ACC dated 17th January 2005. 2. The relevant facts that arise for consider .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

undervaluation. Based upon the investigation, show-cause notices were issued for rejection of the declared value and demand was raised for the differential duty. Adjudicating authority after following due process of law dropped the proceeding initiated against importers on the ground that there was no corroborative evidence and that respondent were able to produce contemporaneous import value which was less than value declared by them applying Customs Valuation Rules. 3. Learned Departmental Rep .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Customs (Import), Mumbai - [2011 (274) ELT 200 (Tri.-Mumbai)] has clearly stated that no further proof is required for department to assess goods particularly if confessional statement was not retracted. It is his submission that the confessional statement in these cases are not retracted. He submits that there being an acceptance of mis-declaration nothing needs to be proved further. 4. Learned Counsel on the other hand would submit that the adjudicating authority was correct in dropping the pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s to be determined based upon the transaction value and the same is being rejected, sequentially Valuation Rules have to be followed; in the case in hand order of adjudicating authority is correct. It is his further submission that Hon'ble High Court of Madras in the case of Commissioner of Customs (Imports), Chennai-I Vs Sainul Abideen Neelam [2014 (300) ELT 342 (Mad.)] have settled the law, that statement made before the Customs Authority should be supported by material which would mean th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bsequent investigation by the DRI a casted an aspersion on the value of the goods declared by the respondent, hence show-cause notice was issued. 7. We find that the entire pleadings of the learned Departmental Representative in opposing the impugned is only on the ground that proprietors of respondent have clearly admitted that there was undervaluation of the imported goods and such confessional statement need not be proved. We note that there is nothing on record to indicate that supporting ev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version