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2019 (3) TMI 127

d retained by the appellant, its value should have been declared to the Customs in the bills of entry but the same was suppressed - Held that:- The shipping bill and invoice clearly bear the description of the goods duly packed in the container - From the description given in the above invoice, it can be seen that the fact regarding import of plate mill duly packed in container were correctly declared by the overseas supplier in the documents. - From the certificate given by the supplier also, it is clear that the supply of Hi Reversing Plate Mill complete in all respect are duly packed in the containers and the value of the machine is inclusive of cost of containers. In this position, there is no basis to allege that either the appella .....

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e not returned back and retained by the appellant, its value should have been declared to the Customs in the bills of entry but the same was suppressed and accordingly the said containers are liable for confiscation. The Adjudicating Authority confiscated the containers and for redemption of the same, imposed redemption fine of ₹ 12 Lakh and penalty of ₹ 4 lakh. Aggrieved by the order-in-original, the appellant filed the present appeal. 2. Shri P.P. Jadeja, Ld. Consultant appearing on behalf of the appellant submits that when the second hand machineries were imported, the correct details and description were given. He invited our attention to the invoice to point out that in the description, it is clearly mentioned that the good .....

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he goods imported were packed. On perusal of the import documents, we find that shipping bill and invoice clearly bear the description of the goods duly packed in the container. One sample invoice is scanned below:- From the description given in the above invoice, it can be seen that the fact regarding import of plate mill duly packed in container were correctly declared by the overseas supplier in the documents. It is also observed that the supplier has given a certificate which is scanned below:- From the above certificate also, it is clear that the supply of Hi Reversing Plate Mill complete in all respect are duly packed in the containers and the value of the machine is inclusive of cost of containers. In this position, there is no basis .....

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