9911796707
|
Home
Issues: Valuation of imported goods - Offcuts and sheets, Alleged undervaluation by customs department, Reliability of evidence, Nexus of documents to importation, Confiscation and fines imposed by Collector, Reduction of consignments to widths up to 3 ft.
In this judgment by the Appellate Tribunal CEGAT, New Delhi, three appeals concerning the importation of "Acrylic Plastic Sheet Offcuts" were heard together as they shared similar facts and issues. The customs department contended that the goods were undervalued, leading to show cause notices being issued threatening confiscation and an increase in value to US $ 900 per M.T. The Collector of Customs ultimately confiscated the goods but allowed their release upon payment of fines and increased the value to US $ 720 per M.T. The appellants appealed to the Central Board of Excise & Customs, which confirmed the valuation but set aside the fines, subject to the condition that the consignments be reduced to widths up to 3 ft. During the proceedings, the appellants argued that the customs' case was primarily based on a single unreliable document seized from the indenting agent's office, which had inconsistencies and lacked evidence of under-valuation. The customs, on the other hand, asserted that the appellants had imported mixed lots under the guise of offcuts, supported by a specific order confirmation document. The Tribunal scrutinized the documents, including the order confirmation, and found it insufficient to establish under-valuation, especially concerning the sheets. After considering the arguments and evidence presented, the Tribunal concluded that the value declared by the appellants for offcuts should be accepted, providing relief accordingly. However, regarding the valuation of sheets, which were part of the consignments, the Tribunal noted a lack of evidence from the customs. Despite the appellants' claim of intended melting for manufacturing plastic articles, the Tribunal assessed the value of sheets at US $ 550 per M.T., differing from the Collector's valuation of US $ 720 per M.T., based on practical considerations and circumstantial evidence. Ultimately, the Tribunal ordered a reassessment of the goods in the three consignments, adjusting the valuation accordingly and granting consequential relief to the appellants. The judgment highlighted the importance of reliable evidence in determining the valuation of imported goods and the need for a thorough evaluation of all aspects of the case to reach a just decision.
|
