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M/s. Rukminirama Steel Rollings Pvt. Ltd. Versus The Commissioner of Customs, Mangalore

2017 (9) TMI 598 - CESTAT BANGALORE

High Seas Sale - Valuation - it was observed that there is undervaluation of the consignments leading to short levy of customs duty - payment of tax with interest before issuance of SCN - penalty - Held that: - it is the KOEL who was the importer and who filed the Bill of Entry on behalf of the appellant, as the appellant was not aware of the procedures. Further, there was no role played by the appellant in the alleged undervaluation committed by the supplier KOEL. Further, the appellant paid th .....

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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. (KOEL), the DRI noticed that there were two sets of high sea sale invoices with same number and date raised by the supplier on the appellants, one indicating lesser v .....

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mission and any other charges incurred for retirement of documents, storage charges, delivery charges, surveyor fee, clearing agents fee, documentation charges, import licence costs, etc. In their statements recorded by DRI, the Executives of the supplier and the appellants, it was admitted by them that the supplier had issued two sets of high sea sales invoices indicating different prices and that the high sea sale invoice showing the CIF value plus 1% high sea sale commission was submitted to .....

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al 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 Cu .....

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also redemption fine in lieu of confiscation of the said goods. The adjudicating authority also imposed penalty on the appellant under Section 112(a) of the Customs Act, 1962 for their acts of omissions and commissions by which the imported goods covered by the subject bills of entry rendered liable for confiscation. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A), who rejected the appeal. Hence, the present appeal. 3. None has appeared on behalf of the ap .....

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all the documents of such high sea sales agreement, high sales invoice (for the 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. O .....

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