TMI Blog2017 (5) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... be correct reflection of the facts - Confiscation - redemption fine - penalty - Held that: - As regards the valuation, we note that admittedly the goods were mis-declared i.e. instead of branded items, the same were declared as artificial leather shoe items. It is a fact of common sense that the branded goods are priced much more than the local non-leather Chinese shoes. As such, the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Shri R.K. Manjhi, DR for the Respondent ORDER Per Archana Wadhwa: As per facts on record, the appellant imported artificial leather shoes for gents and ladies and filed the Bill of Entry dated 15.04.2014 declaring prices of the total consignment as ₹ 9,22,691.83/- and assessed the Customs Duty of ₹ 2,58,267/-. 2. On 100% examination of the consignment it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the brand of the goods, the declarations made by the appellant for the value of the goods cannot be accepted and as such going by the contemporaneous imports available in NIDB, the value was enhanced from ₹ 9 lakhs to ₹ 30.38 lakhs and differential duty of ₹ 4.55 lakhs was confirmed. Further, the goods were held liable to confiscation with an option to the appellant to redeem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced order. In the absence of any evidence on the contrary, we find no merits in the above stand of the importer. As regards the valuation, we note that admittedly the goods were mis-declared i.e. instead of branded items, the same were declared as artificial leather shoe items. It is a fact of common sense that the branded goods are priced much more than the local non-leather Chinese shoes. As suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s nothing on record to show the MOP of the goods. As such at this stage by taking into consideration the differential duty confirmed against the assessee we reduce the redemption fine to the extent of differential duty. As regards penalty we find that the same has already been fixed on the lower side and does not require any interference. But for the interference in the quantum of redemption fine, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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