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2017 (9) TMI 598

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..... y as there was no intention to evade duty - penalty set aside - appeal allowed - decided in favor of appellant. - C/370/2009 - Final Order No. 21987/2017 / 2017 - Dated:- 8-9-2017 - Shri S. S. Garg, Judicial Member None (written submissions) For the Appellant Mr. Naveenkushalappa, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 20.2.2009 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly the facts of the case are that on verification of the import of furnace oil made by the appellant on high sea sales basis from the supplier M/s. Kirloskar Oil Engines Ltd. (K .....

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..... rnace oil. Further, the value declared in the high sea sales invoices does not include the post importation expenses like tank charges. As it appeared that the actual price paid by the appellant to the supplier towards the consignments of furnace oil imported on high sea sales basis, is higher than the price declared for the purpose of assessment, it was observed that there is undervaluation of the consignments leading to short levy of customs duty. Accordingly, show-cause notice was issued to the appellant proposing to demand duty short paid along with the interest and for imposition of penalties. This issue was adjudicated by the Joint Commissioner of Customs, Mangalore, re-determining the assessable value of the goods imported vide vario .....

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..... cost of furnace oil plus 1% high sales commission), bill of lading, certificate of origin were forwarded to KOEL and KOEL submitted these documents on behalf of the appellant to the customs authorities. On intimation from KOEL about the duty payable on the furnace oil, the appellant made the payment to the customs department. The furnace oil cleared from Karwar Port is subsequently transported to appellant by KOEL. Once the furnace oil is stored in appellant s premises, KOEL raises invoice for the entire cost incurred on appellant s behalf. The invoice for the entire cost relating to the particular Bill of Entry bears the same number as mentioned in the high sea sales invoice which is filed with the customs authorities for correlation purpo .....

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