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TMI Blog2024 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and enhanced under Rule 5 of the Customs Valuation Rules, 2007,on the basis of a price quote appearing on the internet website www.alibaba.com, when admittedly there are no contemporary imports of identical or similar goods at that price. ii) Whether the imported goods are liable to confiscation under Section 111 (m) of the Customs Act, 1962 on account of mis-match colour, batch number and batch quantity, which occurred on account of mistake on the part of the foreign supplier, when admittedly the total quantity declared is correct and the mis-match in colour has no bearing on the value of the goods or their eligibility to import. iii) Whether the imported goods are liable to confiscation under Section 111 (d) of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B.C Trading Co.- 2008 (223) ELT A133 (SC) CC vs. P.J Network - 2012(277) ELT 104 Suyog Extrusions vs. CC - 2007 (213) ELT 524 Commissioner vs. Suyog Extrusions - 2008 (228) ELT (SC) 2.2 As regard the confiscation of goods under Section 111 (m) of the Customs Act, 1962 on account of mis- match in colour, Batch Number and Batch quantity he submits that it occurred only due to supplier's mistake and which has not resulted into any revenue loss. Therefore, for this reason confiscation of goods is not tenable in law. He placed reliance on the following judgments:- Shree Ganesh International vs. CC - 2004 (174) ELT 171 Kirti Sales Corpn vs. CC - 2008 (232) ELT 151 Makali Metals P. Ltd vs. CC - 2001 (138) ELT 607 Gitanjali Gems Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, we are of the prima facie view merely on the basis of the quote available on the website value cannot be enhanced. 4.1 As regard the confiscation of the goods on the basis mis-match of colour, batch number and batch quantity the appellant submitted that the mistake has occurred in the part of the supplier which has subsequently been clarified by the supplier. We prima facie find that because of this error it does not conclusively lead to any mala fide on the part of the appellant. The Adjudicating authority must reconsider the clarification given by the supplier and also to see that whether there is any intention to evade/ short paid the custom duty. It is also the submission of the appellant that even though this mistake has occurre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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