TMI Blog2018 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... the country of origin with a sole view to evade duty of customs. The said fact also was further corroborated by un-retracted statement of the importer. It is also seen that the importer, in his statement recorded during investigations, gave the details of the original price of the goods, which tallied with the manufacturer's price and the reduced price as reflected in the invoices. The differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were of German origin and were mis-declared as regards the country of origin. It was found that though the printing rollers stand imported by the appellant from one M/s Jerry Curtin Ltd., London, UJ who is the authorized dealer of M/s Felix Bottcher, Germany, a leading German manufacturer of printing rollers and the value of the goods reflected in the invoices was much less than the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s price and the reduced price as reflected in the invoices. 3. In this scenario, the matter was adjudicated against the assessee confirming the differential duty of around ₹ 2,00,000/- along with confiscation of the goods, with option to the appellants to redeem the same on payment of redemption fine of ₹ 4,00,000/- Further, penalty of ₹ 2,00,000/- was also imposed upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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