Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (3) TMI 568

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sion of India, U.K. From perusal of these documents, it cannot be said that these documents are not authentic - it is further established that the actual value shown in the invoice and documents submitted by M/s Delbi Fibres to the Italian Customs authorities is authentic and valid documents which cannot be questioned. All the documents submitted by the supplier are genuine and correct and considered as valid evidence. Therefore the same cannot be doubted - If it is so, it is established that the appellant had under-valued the goods. Accordingly, enhancement of the value and confirmation of differential duty demand and penalty related to such demand are correct and legal. Redemption fine - Held that: - in the present case neither th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ., Italy had supplied the consignments of synthetic waste to the appellants. On the basis of the documentary evidence, the value was reassessed and consequently enhanced. The demand of duty, redemption fine and penalties were confirmed. Being aggrieved by the order-in-original, the appellants have filed the present appeals. 3. Shri Anil Balani, learned Counsel appearing on behalf of the appellants submits that against the supply of goods, the supplier M/s Delbi Fibres SRL, Italy, issued the invoices and declaration of value was made in the bill of entry as per the invoices but there is no under-valuation of the goods. As regard the evidence obtained from Italian Customs authorities through High Commission of India, U.K, he pointed out va .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appeals of Shri Ramesh Dalmia, learned Counsel submit that his son Shri Aditya Dalmia, vide letter dated 07.08.2017, intimated this Tribunal that his father has passed away on 12th January 2016. Death certificate was also produced. 4. Ms. Vinitha Sekhar, Joint. Commissioner learned A.R. appearing on behalf of Revenue submits that various documents were produced by the Italian Customs from the supplier M/s. Delbi Fibres and statement was also recorded from the supplier. As per the documents produced by Italian Customs which was obtained by High Commission of India, U.K. and forwarded to Directorate of Revenue Intelligence, all the documents are co-relating to each other such as invoice, bill of lading, bill of export etc. Co-relation ch .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmission of India, U.K. which was obtained from Italian Customs can be relied upon. If it can be relied upon, whether the value should be enhanced or otherwise. We find that the appellant declared the value as per the invoice shown to have been issued by M/s Delbi Fibres. However, on enquiry from the Italian Customs, documents were obtained from supplier M/s Delbi Fibres. Those documents are invoices, bill of exports, bill of lading and M/s Delbi Fibres in the said enquiry also submitted co-relation chart. On close scrutiny of these documents, we find that the invoice no. and date are matching with those invoices. Bill of export, bill of lading etc produced by M/s Delbi Fibres to Italian Customs authorities showing the higher value. 6.1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ascertained by you only with individuals. Therefore, I would like to specify that I have never held any relations with CANNON INDSTRIES PVIVATE LTD , Ludhiana (India) and for the period requested, not even with VIJAY CHEMICAL WORKS . With regard to the cash collections, the money is directly delivered at my firm by the representative DALMIA di JAIPUR and / or by the clients themselves. With regard to all of my Indian clients, I would like to specify that in the quality description of the product, I have been obliged to always use the same wording Synthetic Waste , whilst actually, in the transport document and in the Bill of Entry, the correct kind of the product sold was indicated. For business reasons, and as directed by M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i Ramesh Dalmia, asper the statement of the learned Counsel and the letter dated 07.08.2017 submitted by his son that Shri Ramesh Dalmia has passed away and the death certificate issued by Municipal Corporation, Jaipur, to this effect has also produced. Considering the plea that Shri Ramesh Dalmia has expired, all the appeals filed by him are abated and accordingly disposed of. 6.6 As regards the appeal filed by Shri Avinash Kumar Garg, it is observed that against the demand of duty, a penalty of ₹ 10 lakhs was imposed under Section 114A of the Customs Act, 1962. However, additional penalty of ₹ 3 lakh was also imposed on Shri Avinash Kumar Garg under Section 112A of the Customs Act, 1962. In this regard, we are of the view t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates