TMI Blog2018 (8) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... quantum of redemption fine and penalty reduced. Appeal allowed in part. - APPEAL No. C/269/2009 - A/86934/2018 - Dated:- 12-7-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Mehul Jivani, C.A., for appellant Shri Manoj Chavan, Superintendent (AR), for respondent ORDER Per: Ramesh Nair Brief facts of the case are that the Appellant had imported 2 Beta Tapes of laden Programme through DHL express who is authorized courier for the Appellant. The courier filed Courier Bill of Entry No. 45008 dt. 27.01.2008 by declaring the value of US$ 48. The CHA M/s Mukadam Freight Systems Pvt. Ltd filed regular Bill of Entry for the clearance of said consignment. The importer produced copy of lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Penalty under section 112(a) of the Customs Act, 1962. 2. The Appellant filed reply to the Show Cause Notice contending that they had filed regular Bill of Entry through their CHA declaring correct value and has established their bonafide by making good the due payment to Govt. and hence penalty not be imposed. The Adjudicating Authority held that the licence Fess/Royalty were includible in assessable value in terms of provision of Rule 10(1)(c) of Customs Valuation Rules, 2007. The importer has to make declaration as to the truth of the contents of Bill of Entry and in support of such declaration produced, to the proper officer, the invoice if any relating to the imported goods. The CBE was filed by Courier for ₹ 1908/-. Subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant appearing for the appellant submits that as apparent in reply to Show Cause Notice, they had directed the CHA to file regular Bill of Entry. They had no intention to evade duty. He submits that the duty enhancement due to change in assessable value is only ₹ 67,612/-. He relies upon the judgment of Tribunal in the case of DHL Worldwide Express (2005 (183) ELT 293) (Tri.-Del.), Bosch Chassis Esystems India Ltd. (2015 (325) E.L.T. 372) (Tri.- Del), Rational Art Press Pvt. Ltd. (2007 (215) E.L.T. 522) (Tri.-Mum), K.H. Arind (2006 (205) E.L.T. 674) (Tri.-Chennai), Photophone Ltd. (1994 (73) E.L.T. 157) (Tri) to submit that since the imported goods are for their own use the Redemption Fine and penalty be reduced. 4. Shri Manoj C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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