TMI Blog2003 (5) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 1,57,511/- was made under the first proviso to sub-section (1) of Section 28 of the Customs Act, 1962 in addition to the duty already paid by the party. Further an amount of Rs. 1,00,000/- was ordered as redemption fine and a penalty of Rs. 1,57,511/- was imposed on the importer under Section 114A of the Customs Act, 1962. Thereafter, an amount of Rs. 40,000/- each was imposed on the two partners under Section 112 of the Customs Act, 1962. It was also held that the importer is liable to pay interest under Section 28AB of the Customs Act. Aggrieved by the above, the importer has come up in appeal. 2. The main contentions raised are - (1) the adjudicating authority has erred in enhancing the assessable value on the basis of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Investigation Bureau of Hong Kong Customs and Excise Department and forwarded a copy of the export declarations lodged by the supplier M/s. Alam Trading Co. Hong Kong, to the Hong Kong Customs and Excise Department in respect of the aforesaid goods exported to the appellant. An examination of the export declarations made it clear that there is gross variance in the values stated in the invoices issued by the supplier to the appellant vis-a-vis values lodged with the Hong Kong Customs. The CIF value and assessable value thus calculated worked out to Rs. 2,19,986/- and Rs. 2,22,186/- respectively as against Rs. 1,63,350/-, Rs. 1,62,964/- respectively declared by the appellant in respect of the consignment imported vide Bill of Entry No. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erfered with. The export declaration given by M/s. Alam Trading Co. was obtained by DRI from their counterpart through legal and diplomatic channel. Entries in these declarations would tally with the name of the party, airway bill number and description of the goods. The declaration bears the official markings of the Customs and Excise Department in the space marked as "official use only" at the top right hand side of the export declaration which is a computer generated official stamping. The Commissioner is also correct in the finding that the broad heading of the goods "Component Parts of Electronic Modules for Digital Electronic Watches" mentioned in the export declaration as well as in the invoice No. 1-1090-8-96, dated 7-8-96 and Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pex Court in Weston Components Ltd. v. CC, New Delhi - 2000 (115) E.L.T. 278 (S.C.). The learned Counsel for the appellant would submit that the facts in the present case are entirely different from Weston Components Ltd. On the other hand, decisions of this Tribunal in Shiwalya Spinning Weaving Mills (P) Ltd. v. CC. Amritsar - 2002 (146) E.L.T. 610 (T). Chinku Exports v. CC. Calcutta - 1999 (112) E.L.T. 400 (T) and Prudential Pharmaceuticals Ltd. v. CC, Chennai - 2001 (136) E.L.T. 1057 (T) are applicable to this case. 8. In Shiwalya Spinning Weaving Mills (P) Ltd., this Tribunal has taken the view that when the goods are not available for confiscation, redemption fine cannot be imposed. In the facts of the above case goods were clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arity which would entitle the customs authorities to confiscate the said goods, then the mere fact that the goods were released on the bond being executed, would not take away the power of the customs authorities to levy redemption fine. 2. The appeal is dismissed." 10. A reading of the above order would show that the Apex Court has taken the view that redemption fine can be imposed even in the absence of the goods as the goods were released to the appellant on an application made by it and on the appellant executing a bond. Since the goods were released on a bond the position is as if the goods were available. The ratio of the above decision cannot be understood that in all cases the goods were permitted to be cleared initially and lat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
