2017 (10) TMI 1350 - AT - Customs

Misdeclaration of value and description of imported goods - Held that - It is established that there was mis-declaration of the value of the goods which cannot be said to be inadvertent for no rebuttal made by appellant leading any cogent and credible evidence. Chartered Engineer s technical details could not be challenged by appellant leading any evidence - appeal dismissed - decided against appellant.

Summary

Issues: Mis-declaration of description and value of goods during import, Confiscation of goods, Duty payable on appropriate value

Mis-declaration of Description and Value of Goods:
The case involved mis-declaration of the description and value of printing machinery during import. The appellant declared the value as US $ 2,72,000, but Customs found under-valuation. A Chartered Engineer examined the machine and valued it at US $ 9,00,000, significantly higher than the declared value. The authority concluded deliberate mis-declaration based on comparative figures of previous imports. The mis-declaration rendered the goods confiscable. The appellant failed to rebut the evidence presented by the Revenue, and the Chartered Engineer's technical details were unchallenged. Consequently, the misdeclaration was established, justifying confiscation and duty payment on the appropriate value.

Confiscation of Goods:
The misdeclaration of the value of the imported goods led to the confiscation of the goods. The deliberate mis-declaration, as determined by the authorities based on the Chartered Engineer's assessment and comparative import figures, was considered a violation warranting confiscation. The appellant's failure to provide credible evidence to counter the misdeclaration allegation further supported the decision for confiscation. The goods were provisionally released pending the resolution of the misdeclaration issue.

Duty Payable on Appropriate Value:
Due to the established misdeclaration of the value of the goods, duty was deemed payable on the appropriate value determined by the Chartered Engineer. The misdeclaration, which was not inadvertent but deliberate as per the findings, necessitated the payment of duty based on the actual value of the imported printing machinery. The decision to dismiss the appeal was supported by the evidence presented by the Revenue, lack of rebuttal by the appellant, and the unchallenged technical details provided by the Chartered Engineer. The judgment highlighted the importance of accurate declaration of goods' value during import to ensure compliance with customs regulations.