9911796707
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Issues:
1. Determination of CIF value of imported goods 2. Confiscation of goods under Customs Act, 1962 3. Imposition of penalty under Section 112 of the Act 4. Misdeclaration of goods and description 5. Violation of Import and Export Control Act, 1947 6. Assessment of correct assessable value Analysis: 1. The judgment pertains to an appeal challenging an order passed by the Additional Collector of Customs, Calcutta, determining the CIF value of imported goods, confiscating the goods under relevant sections of the Customs Act, 1962, and imposing a penalty. The appellant imported rejected or defective textiles from West Germany, misdeclaring the goods as neck ties of Indian origin. The goods were actually textiles in running length made in West Germany, necessitating a license for import. The appellant attempted to evade customs duty by misrepresenting the nature and origin of the goods. 2. The appellant admitted the error in declaring the goods and value, leading to the issuance of a show cause notice proposing enhancement of value, confiscation, and penalty. Despite admitting the misdeclaration, the appellant contested the Additional Collector's decision, which was based on the misrepresentation in the import documents and the attempt to manipulate the Bill of Entry and invoice. The Additional Collector found the appellant guilty of misdeclaration and violation of the Import and Export Control Act, 1947. 3. The judgment highlights the appellant's continuous efforts to avoid customs duty by providing misleading information and incorrect documentation. The Additional Collector rightly rejected the invoice value and transaction value due to discrepancies in the import documents. The appellant's actions indicated a deliberate attempt to circumvent customs regulations and undervalue the imported goods. 4. The issue of the correct assessable value was raised concerning the CIF value calculation based on the misstated weight and price in the invoice. The judgment criticized the Additional Collector's method of determining the CIF price per meter, emphasizing that the unit price mentioned in the invoice could only be per kilogram, not per meter. The court directed the case to be remanded to the Additional Commissioner of Customs for a fresh decision on the correct assessable value, confiscation, and penalty imposition. 5. The court set aside the impugned order and instructed the Additional Commissioner to reevaluate the assessable value, confiscation, and penalty within four months. The judgment concluded that the appellant violated the Import and Export Control Act, 1947, and rejected the invoice price. The decision to remand the case for reassessment emphasized the importance of accurate declaration and valuation of imported goods to prevent customs duty evasion.
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