2025 (1) TMI 357
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....had allegedly imported 'MACE GRADE III' from Indonesia vide Bill of Entry No. 254195 dated 3.7.2009 through Chennai Seaport by grossly mis-declaring the quantity, grade and value of the imported Mace with an intention to evade payment of duties of customs. The country of origin was declared as Indonesia, the supplier was M/s. PT Sarikumar Tyunggal Mandiri and the unit price was declared as USD 4800 per MT. Study of the declared price of the 'same product' supplied by the same supplier imported and cleared through Mumbai Port, allegedly revealed that M/s. Shree Surgovind Trade Link Ltd. Mumbai had imported and cleared the 'same item' in two consignments vide Bills of Entry No. 877887 / 09.01.2009 and 884491/27.02.2009 and had declared the un....
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.... given by the appellant. (iv) The Department had relied upon the analytical report dated 30.07.2009 given by the Spice Board, Cochin. Significantly, in the said report the Spice Board has not confirmed that the imported goods are not Mace Grade-III (v) It is a possibility that 'Grade-III Indonesian Mace' is covered by the 'Standard grade' specified in schedule II of the Mace trading and marketing rules. (vi) The report has certified that the sample was infested, contained moisture and extraneous matters that indicates the import goods cannot be of prime quality to have enhanced value. (vii) There is no evidence that the goods are of prime quality as observed by the Commissioner (Appeals). In fact, that the appellant had declared the....
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....er Of Central Excise, Bangalore, vs. M/S Brindavan Beverages (P) Ltd., (MANU/SC/2645/2007), the Hon'ble Supreme Court had observed as follows: '10. . . . . The show cause notice is the foundation on which the department has to build up its case. If the allegations in the show cause notice are not specific and are on the contrary vague, lack details and/or unintelligible that is sufficient to hold that the noticee was not given proper opportunity to meet the allegations indicated in the show cause notice. 6. We find that the non-supply of the Bill of Entry relied upon to enhance the price of the imported goods and lacunae in the analytical report dated 30.07.2009 given by the Spice Board, Cochin, regarding the grade of the goods is fatal ....