TMI Blog2018 (5) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... hentic. The Revenue has relied upon the website printout however on comparison the details given in the website printout and the invoice of the supplier in the case of appellant’s import there are many differences. It cannot be said that the machinery shown in the crane network website and the machine imported by the appellant are same. Therefore there is absolutely no basis available with the Customs on which the value could have enhanced - the impugned order enhancing the value, demanding the differential duty and confiscating the goods has no basis and is set aside - Since the demand itself does not exist, there is no question of penalty under Section 114A. Appeal allowed - decided in favor of appellant. - Appeal No. C/926, 92 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equal to duty was imposed under Section 114A, in addition penalty of ₹ 2,00,000/- was also imposed on Shri Manamar Singh Bedi of the appellant under Section 112(a) of Customs Act, 1962. Being aggrieved by the Order-in-Original the appellant filed two appeals and Revenue also filed one appeal for enhancing of additional penalty equal to the interest amount under Section 114A. 3. Shri Prashant Patankar, learned Counsel appearing on behalf of the assessee submits that only basis for enhancing value is the minor discrepancy in the original certificate and printout taken from website contending for the similar machine valued 2,35,000 US $ accordingly the value was enhanced. He submits that there are number of variations in the machine i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the certificate is not considered to be authentic, the Revenue has relied upon the website printout however on comparison the details given in the website printout and the invoice of the supplier in the case of appellant s import there are many differences. The import invoice of the appellant and copies of website printout of crane network are scanned below:- 6. From the above both documents, it can be seen that in the crane network printout though the machine is same but in the case of appellant s imported crane the make is one Krupp whereas in the crane network printout against the make its shown 9 . On comparison with both the machine following differences are apparent. Import Invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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