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TMI Blog2018 (9) TMI 1735X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the goods was misdeclared as unpolished marble slabs whereas the imported lot was polished slabs and (ii) (ii) in respect of Bill of Entry No.209852, in 8 crates examined out of 47 crates, there is excess quantity ranging from 1.41% to 17.609%. In view of the above, the Customs authorities opined that the declared value of the invoices did not represent the impugned goods and the value declared thereof required to be rejected and requires to be redetermined under Rule 5 of the Customs Valuation Rules 2007 and that the impugned goods were liable to confiscation under Section 111(d) and Section 111(m) of the Customs Act, 1962. In respect of Bill of Entry No.209852 dt. 17/10/2007, Commissioner of Customs passed Order-inoriginal No.36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel submitted that OIO passed by the Commissioner and Order-in-Appeal passed by the Commissioner(Appeals) are liable to be set aside. 3.1. The learned Commissioner(AR) appearing for the Department has submitted a detailed written submissions. He has argued on the following issues. i. In terms of Section 2(33) of Customs Act, 1962, prohibition includes both absolute prohibition and prohibition with a condition and includes restriction. The importer has not disputed the fact of restriction and as they have no licence to import the impugned goods i.e. the polished marbles, the goods have acquired the nature of being prohibited goods. ii. The importer has imported "Polished marble slabs". However the LOC, invoice and packing list showed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods on examination, it was found that the goods were misdeclared. This was a sufficient reason to reject the transaction value under Rule 12 as a reasonable doubt existed about the truth and the veracity and the accuracy of the value declared. The query had been raised by the Customs officers by specifically referring to the contemporaneous imports of identical / similar goods. He submitted that Hon'ble Tribunal in the case of Raman Enterprises [2003(158) ELT 694 (Tri. Del.)] held that once the nature of goods has been declared, the value cannot be accepted. The Tribunal's judgment was upheld by the Supreme Court in 2004(169) ELT A147 (SC). The Department has not only considered the different values available in respect of identical / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the misdeclaration which is evident on record, the appellants cannot claim that there was no mens rea and therefore redemption fine and penalties were rightly imposed. He relied upon the judgment of Hon'ble Supreme Court in the case of Dharmendra Textiles Processors [2008(231) ELT 3 (SC) 3.2. Lastly, he submitted that taking into account of the entire facts including the evidence and statements of the importer, the Hon'ble Bench may please issue directions to the concerned authorities to lodge a criminal complaint before the competent Magistrate under Section 199 and 200 of IPC against the appellants for giving false evidence and statements before the Tribunal. 4. Heard both sides and perused records of the case. 5.1. It is evident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable time and opportunity has been given to them. only at the instance of the appellant, a written show-cause notice was not issued as brought out by the learned AR. Therefore, we find that the value has been correctly redetermined by the authorities. 5.3. We also find that the Department has made a forceful case for imposition of redemption fine and penalty. Therefore we do not find that there is any reason to interfere with the Order-in-Original and Order-in- Appeal in respect of present two appeals. 5.4. As brought out by the learned AR, it is apparent on record that on two issues, the appellants have misrepresented the facts before this Bench. The fact that they have corrected the description in the Bill of entry only after bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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