TMI Blog2005 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... the parallel invoices issued after the date of filing of the Bills of Entry cannot be related to the goods imported under those Bills of Entry. Hence, the prices found in the parallel invoices issued prior to the filing of the Bills of entry alone should be adopted for assessment purposes. Where the parallel invoices are issued later than the dates of filing of the Bills of Entry, the declared value can be accepted. In the light of the above observation, the original authority should re-compute the duty liability and the appellants shall pay the same. We cannot accept the contention of the appellants that no fine can be imposed in respect of goods which are already cleared. Once the goods are held liable for confiscation, fine can be impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls of Entry the value was enhanced. After assessment, the consignments were allowed clearance. On the basis of intelligence, the DRI conducted investigations against the appellants. Shri T.S. Mani, was the proprietor of the appellants' Company M/s. Venus Enterprises. He was also the Director of M/s. MBO Computers (India) Pvt. Ltd., Chennai. The premises of the importer were searched and certain incriminating documents were recovered. The incriminating documents are :- (1) Parallel invoices indicating higher prices of the imported goods (2) Cost Analysis Statement. On the basis of the incriminating documents Revenue proceeded against the appellants. A show cause notice demanded duty of Rs. 37,88,735/- short levied by reasons of wilful m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which will squarely apply to the appeal on hand:- (i) CC v. Lord Shiva Overseas, 2005 (181) E.L.T. 213 (Tri. - Mum.) (ii) Italia Ceramics Ltd. v. CC, 2005 (191) E.L.T. 1024 (Tribunal) - 2005 (68) RLT 413 (CESTAT - Mum.) 3.2 Payments were made only through Banking channels as per invoices submitted to the Customs and no extra payments brought on record. Therefore, the charge of under-valuation cannot be sustained. The following case law were relied on. (i) Overseas International v. CC, 2001 (127) E.L.T. 599 (ii) Informatika Software (P) Ltd. v. CC, 1997 (23) RLT 165 (iii) Computer Karishma Pvt. Ltd. v. CC, 1988 (35) E.L.T. 386 (Tri.) The adjudicating authority accepted the price declared in respect of certain items and dropped proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d subsequent to the clearance. If the contention of the appellants that no demand notice can be issued without reviewing the order of assessment, then Section 28 would become redundant. Hence we do not accept the ld. Counsel's contention that no show cause notice under Section 28 can be invoked after clearance of the goods by enhancing the declared value. The case law cited by the appellants are distinguishable. It is a fact that parallel invoices and Cost Analysis Statement were found. These documents revealed that the declared value was much less than the value of the items in the parallel invoices and cost analysis statement. The appellants are not able to give proper explanation for the existence of the parallel invoices. They only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document. Ld. Counsel strongly contended that the said document is mainly used by them for marketing purposes and not for evasion of excise duty. In this circumstance, we are of the view that the cost analysis statement cannot be used to enhance the invoice value in respect of the parallel invoices. The Commissioner has ordered that the prices mentioned in the parallel invoices should be adopted for assessment purposes. The parallel invoices found fall into two categories. Some parallel invoices have been issued prior to the date of filing of the Bills of Entry. In the rest of the cases, the parallel invoices have been issued after the date of filing of the Bills of Entry. In our view, the parallel invoices issued after the date of filing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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