9911796707
TMI Blog2024 (6) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... er wheel, bearings etc. - ship spares' weighing 30 kilograms and valued at EURO 700. On suspicion, the department called for evidentiary proof on the value declared. The appellant vide letter dated 17.9.2013 informed that they do not have any evidence and requested the department itself to fix a fair value. But subsequently the appellant filed the original invoice in which the value of the goods was shown as EURO 5807.70. Besides on verification with the freight certificate the consignment was found to be weighing 41 kilograms which was confirmed by the appellant. The appellant requested for waiving the Show Cause Notice and vide Order in Original dt 07/03/2014, the original authority confiscated the goods with an option for redemption on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 9090 with its value was shown as 700 Euro based as per the information provided to them by the principal. The invoice accompanying the goods also declared "unused spare no commercial value - value for customs purposes only". The customs authorities felt that the value declared as Euro 700 was too low and initiated adjudication proceedings in the matter. Consequent to which the appellant obtained the actual invoice value for the goods and submitted the same to the adjudicating authority apart from explaining the true facts involved. However, the original authority held them guilty of mis-declaration of the value for the goods and confiscated the same under Sec. 111 [m] of the Customs Act after enhancing its value. Redemption of the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om duty as per Notification No. 12/2012, having not being registered in India. Hence the confiscation and penalty was justified. He prayed that the order may be upheld. 4. I have heard the rival parties. I find that this case relates to the low valuation of ship spares received through the courier mode, in the name of the appellant who was the Agent for the vessel, during a breakdown of the vessel MV Samsun which required urgent repairs. When Customs asked for a commercial invoice the same was subsequently submitted by the appellant. I find that though there was a technical breach of the Act and Rules there was no intention to evade payment of duty. Nor was the appellant involved in any fraudulent activity that invited harsh penalties. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
