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Issues involved: Assessment of duty on imported SKINA brand 35 mm still cameras, differential duty demand, confiscation of goods u/s 111(m) of the Customs Act, 1962, imposition of penalties u/s 114A and 112(a) of the Customs Act, 1962.
The Commissioner of Customs ordered the assessment of duty on SKINA brand 35 mm still cameras by debiting assessable value, confirmed a differential duty demand, confiscated the goods u/s 111(m) of the Customs Act, 1962, with an option to redeem on payment of a fine, and imposed penalties on the importer u/s 114A and on a partner of the importer firm u/s 112(a) of the Customs Act, 1962. The department relied on a draft statement of claim filed by Hong Kong firms and a declaration filed before the Hong Kong Customs to establish under-invoicing of the imported goods. The Tribunal considered the explanation provided by the foreign supplier regarding the draft statement of claim, noting that the values were inflated to cover losses and teach a lesson, and found the declaration filed before the Hong Kong Customs to be unsigned, thus questioning its authenticity. The Tribunal held that the department failed to prove under-invoicing of the goods, as the burden of proof was not discharged, and consequently set aside the impugned order, allowing the appeals.
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