9911796707
TMI Blog2008 (6) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... years. From these details, it was established that the appellant firm had imported 20 consignments during the years 1997-98 & 1998-99. It was found that the Tuners and Saw Filters had been supplied by M/s. Arise Enterprises, Hong Kong of which the proprietor was Shri Suresh Chandra Sharma, co-brother of Shri Yashpal Sharma proprietor of M/s. Ganpati Overseas. The price declared in the invoice was much lower than the value declared in the export declaration filed in Hong Kong. Undervaluation was admitted by Shri Yashpal Sharma and Shri Suresh Chandra Sharma Rs. 30 lakhs was deposited voluntarily towards payment of evaded customs duty during the investigation. Since the price reflected in the invoice was not the sole consideration for sale, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be relied upon for the purpose of enhancement of value, not only for the reason that they were unattested photocopies, but also for the reason that the foreign supplier has explained that incorrect price had been erroneously mentioned in the declarations and that subsequently they had filed another set of declarations showing the prices as shown in the invoices to the importer and also paid penalties, to the Hong Kong Customs for showing incorrect prices initially. No investigation has been carried out with the Hong Kong Customs which has revealed anything to the contrary, and therefore, the value shown in the export declarations cannot form reliable basis for loading of value. 5. The decisions relied upon by the JCDR in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs Pvt. Ltd. v. CC, Bombay [1996 (82) E.L.T. 499] no explanation had been offered regarding higher value declared in the export declaration before Japanese Customs, compared to the value declared to Indian Customs. Similar is the case of Weston Components Ltd v. CC, New Delhi [2000 (118) E.L.T.199] and M/s. Ram Khazana Electronic v. CC, Air Cargo, Jaipur [2003 (156) E.L.T.122]. In the case of M/s. Konia Trading Co. v. CC, Jaipur [2006 (199) E.L.T 689], it was found that the false invoice was issued by foreign supplier at the request of the Indian importer-enquiries were conducted with the Hong Kong Customs authorities who conformed that the CIF value stated in the invoices were false and that the supplier had issued false invoices at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of K.I. Pavunny, the Apex Court has held that confessional statement of accused, even if retracted, is found to be voluntary and truthful, inculpatory portion of retracted confession can be relied upon to base conviction but prudence and practice require that Court should seek assurance by way of corroboration from other evidence adduced by prosecution. Statement of Shri Yashpal Sharma indicating that the actual market value of the Tuners was in the range of Rs.200 and Rs.325/- per piece which would make the market price thereof in excess of Rs.700/- after adding normal profit, cannot be taken to be voluntary and true for the reason that tuners was supplied to the appellants at negotiated prices at four different rates i.e. HK $ 4.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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