TMI Blog2018 (8) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri Manoj Chavan, Superintendent (AR), for respondent ORDER Per: Ramesh Nair Brief facts of the case are that the Appellant had imported 21 number Beta Tapes of laden Programme named Lalote vide Air way Bill No. 4685537043 from M/s. Dori Media International Gmbh through DHL express who is authorized courier for the Appellant. The courier filed Bill of Entry No. 6405 dt. 18.12.2007 by declaring the value of US$ 105 (AV ₹ 5119/-). The Custom authorities conducted scrutiny of documents which revealed that the importer had agreed to pay US$ 21,000 for the 21 Episodes to supplier / licensor. It was found that the importer has not included the licence fee in the Assessable value of the imported goods. They were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Bill of Entry are correct and are in accordance with Air Way Bill and with invoice attached with the shipment. They have also certified that they have received only one Air Way Bill for the said consignment. Therefore it cannot be accepted that M/s DHL might have oversighted the commercial invoice. From the records it appears that M/s DHL was fully aware of the licence value of the consignment but knowingly and deliberately they tried to clear the same under the guise of courier Bill of Entry which is meant for low valued goods. In the present case the value of the goods were mis-declared to evade duty what so ever the reason for non-declaration may be on the part of the importer. It may be deliberately or on the belief that the same nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for their own use the Redemption Fine and Penalty be reduced. 4. Shri Manoj Chavan, Superintendent (A.R.) appearing for the revenue supports the impugned order and submits that since mis-declaration of value has been made therefore the impugned order has been rightly passed. 5. Heard both the sides and perused the records of case. We find from the facts of the case that the Adjudicating Authority has imposed Redemption Fine and Penalty holding that even if the mis - declaration is unintentional than too the confiscation of goods, duty and Penalty would be imposable. The Appellant has contended that they have given clear instruction to M/s. DHL that they should detain the beta tapes to customs to allow them to file regular Bills of E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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