TMI Blog2021 (11) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... so and therefore, the writ Court had rightly remitted back to the authorities for fresh consideration in accordance with law. Having failed to follow the procedure prescribed and the steps to be followed, the case had been remitted only for a fresh consideration for which, the authorities cannot have any grievance - there are no merit in the case of the appellant and the writ appeal is dismissed as devoid of any merits. Appeal dismissed. - W.A(MD)No.2010 of 2021 And C.M.P(MD)No.9291 of 2021 - - - Dated:- 22-11-2021 - Honourable Mrs.Justice Pushpa Sathyanarayana And Honourable Mr.Justice P.Velmurugan For the Appellant : Mr.R.Aravindan For the Respondent : Mr.B.Sathish Sundar JUDGMENT PUSHPA SATHYANARAYANA, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had substituted the actual invoice issued by the original supplier at overseas by changing only the supplier's name and the value with an intention to evade appropriate payment of customs duty. The documents received from the Customs Overseas Intelligence Network also revealed that the respondent had suppressed the actual value of the cargo. So having found that the respondent had in violation to the provisions of Section 46(4) of the Customs Act, 1962, with an intention to evade payment of higher customs duty by declaring low value, issued a show-cause notice under Section 28 of the Act. Thereafter, following the due process of law, the adjudicating authority also passed the order in original on 16.01.2015. 4. The order in original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he documentary evidence and also the voluntary declaration made by the writ petitioner and rejected the value declared by them. Therefore, the order in original was passed. As the entire case was based on the premises of undervaluation that too after the assessment has been completed and the entire issue was under-ruled by the Nodal Investigating Agency, there is no necessity for remitting the matter back to the authorities. 7.The learned counsel for the appellant also argued that the writ petitioner had made a voluntary statement and admitted the offence. Therefore, even assuming that if a plea is taken that the statements are not voluntary and there was some retraction, mere retraction will not render the voluntary confession statement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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