TMI Blog2018 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... not supplied becomes immaterial. Revenue has not relied on the test report for establishing its case. Also, sufficient evidence has been produced by Revenue to establish that the goods were indeed misdeclared by the appellant with intention to evade customs duty. The appellant is liable to pay duty, interest and also liable for imposition of penalty - appeal dismissed - decided against appellant. - Appeal No. C/125/2010 - ORDER No. A/86740/2018 - Dated:- 8-6-2018 - Hon ble Mr. Ramesh Nair, Member (Judicial) And Hon ble Mr. Raju, Member (Technical) None for appellant Ms. Trupti Chavan, Assistant Commissioner (AR), for respondent ORDER Per: Raju This appeal has been filed by M/s. Trimurthy Enterprises. 2. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribe from the containers of CRGO corrugated sheets as defective/secondary CRCA sheets at US$ 275/MT CIF with further request/direction that the overseas supplier should try to amend their old Bill of Lading and manifest as per new description of the material. In his statement dated 26.6.1997 and 27.6.1997, Shri Ashwini Kumar Mishra, partner of the appellant firm, admitted that this was shown with a view to undervalue the goods and that the value of defective/secondary CRGO sheets was in the range of US$ 485 to 580/MT whereas that of secondary/defective CRCA sheets was US$ 275/MT. He also admitted that in November/December 1995, he had handed over US$ 7,500/- in cash to Shri Balbinder Kaur Greval, a resident of UK, to facilitate payment to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st made by the steamer agent. Statement of Shri Mohammed Ali, partner of M/s. Ayan Industries was recorded wherein he admitted that he had negotiated with the suppliers of M/s. Gold Arrow Business Services Ltd. for supply of secondary/defective CRGO electrical sheets at US$ 715/MT, but they did not retire the import documents from the bank because of unfavourable market condition and therefore did not file any Bill of Entry. The enquiries were made from Bombay Mercantile Co-op. Bank Ltd. who were the bankers handling the import documents produced vide letter dated 1.12.1997 copies of the import documents viz. commercial invoice, Bill of Lading, certificate of origin, certificate of insurance, analysis certificate etc. The Bank confirmed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected the export documents with actual description of the goods and the price. It has been argued that in these circumstances, the value and description declared was correct. 5.2 It has been further argued that the adjudicating authority has discarded the direction of CESTAT in its remand order dated 28.6.2005 by not allowing cross examination, test reports of samples drawn. 6. Learned AR relies on the impugned order. 7. We have gone through the rival submissions. A perusal of the show cause notice shows that no reliance has been placed on the test report. While it is mentioned that samples were drawn, but there is no mention of any testing done and test report obtained. Revenue has essentially relied on the documents recovered fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fused to take the consignment. We do not find any evidence to support this contention. Shri Mohammed Ali had clearly stated that he refused to take the consignment on account of market conditions and not on account of mistake on the part of the supplier. We also find that the appellant had admitted in the statement that they had deliberately done this to undervalue the goods. The appellant has claimed that the statement of Shri Ashwini Mishra was retracted, but the impugned order clearly records that the said retraction was also retracted later on. Moreover, Shri Ashwini Kumar Mishra was arrested and produced before the Magistrate on 28.6.1997. By that time the statement dated 26.6.1997 and 27.6.1997 were already recorded. If he wanted to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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