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Issues involved: Appeal against order of Commissioner of Customs confiscating games and game tables imported under Section 111(m) of the Customs Act, 1962 on grounds of undervaluation.
Details of the Judgment: 1. The appeal was made against the order of the Commissioner of Customs confiscating games and game tables imported by the appellants from M/s. Billiards of Talsa Inc., USA, under Section 111(m) of the Customs Act, 1962. The order imposed a fine of Rs. 10.00 lakhs for redemption of goods, a penalty of Rs. 5.00 lakhs on importers, and increased the value of goods to Rs. 45.20 lakhs approximately, rejecting the transaction value. 2. The value enhancement was based on an unsigned invoice of the manufacturer, M/s. Design Plus Industries. However, there was no other evidence to justify this increase. The fact that the supplier was an American firm, with its owner being one of the promoter directors of the importing firm, was deemed insufficient to support the enhancement based on the unsigned invoice. It was clarified that the admission by the Director of the importing firm regarding price differences did not equate to admitting undervaluation. 3. The Tribunal held that the department failed to prove that the goods were undervalued, as there was a lack of evidence to support the confiscation. Consequently, the impugned order was set aside, and the appeal was allowed. (Pronounced in Court)
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