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Issues: Under-invoicing of imported goods, non-standard inscriptions on imported goods, confiscation of goods, redemption fine, penalty imposition, compliance with CBEC Circular.
Under-invoicing of imported goods: The appellants imported plastic tailoring tapes from Singapore, facing allegations of under-invoicing by declaring a lower value than the actual value of the goods. The Revenue claimed the actual value exceeded the declared value by Rs. 20,00,000. The Commissioner relied on invoices from the supplier, revealing the actual values, leading to an enhanced assessable value. Non-standard inscriptions on imported goods: Upon physical examination, non-standard inscriptions like "inches" on the imported tapes were found, deemed impermissible under the Standards and Measures Act, 1976. The Commissioner held the goods liable for confiscation under Section 111(o) of the Customs Act, 1962, imposing a redemption fine and penalties. Compliance with CBEC Circular: The appellants contested the reliance on evidence from Seaways Shipping Ltd., arguing the invoices could pertain to other consignments due to matching quantities. They also disputed the refusal to remove non-metric units based on CBEC Circular No. 45/2004-Cus., citing the circular's provisions regarding non-standard tapes. Judgment: The Tribunal upheld the enhanced valuation based on evidence linking the invoices from China to the imported consignments. Regarding the non-standard inscriptions, the Tribunal found the issue not severe enough to warrant re-export, reducing the penalty imposed. The goods were allowed to be redeemed on payment of fines and penalties, with release upon compliance. The appeal was disposed of accordingly.
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