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M/s Static Transformers P. Ltd. Versus Commissioner of Customs (ACC & Import) , Mumbai

2017 (2) TMI 187 - CESTAT MUMBAI

Valuation - misdecaration of value - 15 KVA Fixed Ground Power Unit - contemporaneous import of the identical goods by Indian Air Force - Held that: - It can be seen from the reproduced certificate of the supplier that it categorically states that the supply of goods which are imported is only US $ 3000 and the list price which is enclosed to the said letter also indicates the same - though the adjudicating authority had reasons to reject the declared price due to the documents found in the pack .....

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- C/391/07 - A/85475/17/CB - Dated:- 23-1-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Ms. Pooja Reddy, Advocate for appellant Shri V.R. Reddy, Asst. Commr (AR) for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. 12/2007/Misc.ACC dated 31.01.2007. 2. Heard both sides and perused the records. 3. On perusal of records, it is noticed that the issue is in respect of valuation of 15 KVA Fixed Ground Power Unit. Appellant .....

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8377; 1,97,424/- and a penalty of ₹ 10,000/-. The said order was challenged before first appellate authority and the first appellate authority by an order dated 16.05.2006 remanded the matter back to adjudicating authority to reconsider the claim of contemporaneous import of the identical goods by Indian Air Force. On readjudication the same order was passed, hence an appeal was filed before first appellate authority and the first appellate authority upheld the demand confirmed by adjudica .....

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rter was mistakenly used and has been certified so by them in the ensuing correspondence. It is her submission that appellant had placed an order for 4 nos. static frequency converters and hence invoice was cumulatively used for those pieces supplied and one yet to be imported for which an advance amount of US $9000 had been paid by the Director of the appellant Company when he visited Netherland. She would also place reliance on the price list of AXA Power and submit that the prices were quoted .....

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nt or contract between the supplier and the appellant and also the appellant s claim that what was imported is only static frequency converter and not the ground power unit not being supported by the facts. We find that these observations of the adjudicating authority in the impugned order are not factually correct, as we see from the records that the appellant had produced the purchase order/work order issued by Indian Air Force to them with regard to the supplies to be made by them which conta .....

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