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TMI Blog2023 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... er Para 3.1 of the Show Cause Notice; I order that an amount of Rs. 49,446, deposited by M/s. Citizen Scales India (P) Ltd vide TR-6 Challan No. 10860289 dated 10.3.2011, be appropriated towards the differential duty under section 28(8) of the Customs Act, 1962; I order that the bill of entry be accordingly finalized; (ii). I impose a penalty of Rs 50,000(Rupees Fifty Thousands only) on M/s Citizen Scales India (P) Ltd under Section 112(a) of the Customs Act, 1962 27. (i). I order that the classification of goods, imported vide Bill of entry No. 682092 dated 09.06.2010, be changed from declared CTH 84239020 to CTH 90610010; I confirm differential Duty of Rs. 34,641 (Thirty Four Thousand six hundred and Forty One Only), as detailed in Table-VI under Para 3.2 of the Show Cause Notice, on the goods imported vide Bill of entry No. 682092 dated 09.06.2010, from M/s. Citizen Scales India (P) Ltd under section 28(8) of the Customs Act, 1962. (ii). I order that differential duty as at 27 (1) above be paid along with the applicable interest under Section 28 AA of the Customs Act, 1962. (iii). I order that the bill of entry No. 682092 dated 09.06.2010 be reassessed accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration of description and value of the goods. Investigations were undertaken against the appellant. In the investigation it was found that appellant was not only engaged in importation of said goods but had also imported another category of goods namely Ultrasonic Cleaner. B/Entry No. & Date Description of goods & declared CTH Qty Pcs. Decl. A.V. (in $) Assessed @% Total decl. A.V (in Rs) Duty Paid (in Rs) 929355 25.07.08 Ultrasonic Cleaner CD 4820 8433 60 10 150 42.833 BCD 7.5% CVD-Nil 291111 35032 779666 11.02.09 Ultrasonic Cleaner CD 4820 8433 60 10 100 42.6 BCD 7.5% CVD-10% 223511 53408 863809 20.04.09 Ultrasonic Cleaner 10L with heater & LCDU/ Cleaner-10L with Heater U/Cleaner-5L 8433 60 10 5 10 30 312 228 115 BCD 7.5% CVD-8% 383825 82609 885252 06.05.09 Ultrasonic Cleaner CD 4820 8433 60 10 150 41.6 BCD 7.5% CVD-8% 335426 72223 674537 11.09.09 Ultrasonic cleaner CD 4820-8456 20 00 CD 4800-8456 20 00 CD 3800A-8456 20 00 CD 4820-8456 20 00 175 50 25 50 41.6 34.6 18.4 41.6 BCD 7.5% CVD-8% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be appropriated and adjusted against the sum of Rs. 5,00,000/- deposited as R.D. with the department vide TR 6 Challan no. HC 1461 dated 20.12.2010. (vii) Penalty under Section 114A of the Customs Act, 1962 should not be imposed on them for the acts of omission and commission in respect of the past imports made by them.' 2.3 The show cause notice has been adjudicated by the impugned order. Aggrieved appellant have filed this appeal. 3.1 We have heard Shri. Anil Mishra, Advocate for the Appellant and Shri. S K Hatangadi, Assistant Commissioner, for the Respondent. 3.2 Arguing for the appellant Learned Counsel submits that on instructions he do not dispute any other issue decided by the impugned order except for valuation of Ultrasonic Cleaners. The valuation of Ultrasonic Cleaners that has been determined by applying deductive value method. Whereas in his submissions the value should be on the basis of the transaction value as per Section 14 of the Customs Act, 1962. The goods are complete goods which are imported by them on the basis of transaction value without challenging the set transaction value applying deducted value method (Rule 7 of Customs Valuation Rule,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly classified under CTH 8433 wherein he agreed that correct classification of the goods "Ultrasonic Cleaner " is 8456. I also find that in the past also they have cleared one consignment of Ultrasonic Cleaner vide Bills of Entry No. 674537 dated 11.09.2009 under CTH 8456, which clearly indicates that importers were aware of the correct classification of the goods but they deliberately classified the goods under CTH 8433 to evade payment of applicable Customs duty. 22. I find that the goods imported have been declared as "parts of Balance "and found to be the Balance in CKD condition. Therefore, there is reasonable belief that the declared value of the goods also been misdeclared and hence cannot be accepted as true transaction value. In terms of decision in case of M/s. Varsha Industries (1996(82) E.LT. 225) and Nidhi industries 1996(88)ELT 5611, declared value cannot be considered as the true transaction value under Rule 12 of the Customs Valuation( Determination of value of the imported goods) Rules, 2007, and hence the transaction value is rejected. As the value of the subject goods cannot be determined under the provisions of sub-rule (1) of Rule 3 of the Customs Valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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