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TMI Blog1995 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ner submitted that penalty has been levied on grounds of contravetion of ITC Regulations and also on charges of under-valuation of the goods imported by the petitioners. It was admitted that the petitioner is a Proprietorship concern and therefore under law there cannot be separate penalty, one on Proprietorship concern and other on the Proprietor and this position is well settled by the ruling of Special Bench A of the Tribunal in the case of Universal Commercial Corporation v. Collector of Customs, Delhi, reported in 1994 (69) E.L.T. 150 (T). 3. In regard to the levy of penalty eiter on the Proprietor or Proprietorship concern, the ld. Counsel further submitted that in respect of goods imported the licensing authorities have issued cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988, Prima facie the charge of under-valuation can be said to have been established. The ld. SDR also referred to Export Price List of various Button Cells of M/s. Chromax Industrial Company and adopted the reasoning of the ld. adjudicating authority in the impugned order. 5. We have carefully considered the submissions made before us. In the present case, the goods are under detention and have not been cleared. The goods have been valued by the Department at about Rs. 10,52,244/- and the petitioners contended that inasmuch as it could not mobilise the huge fine of Rs. 10.00 lakhs. They did not redeem the goods and further urged that the petitioners did not order for the goods in question and prayed for re-export of the same. So far a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cific querry in this context to the ld. Counsel for the petitioners, Sh. Asthana submitted that petitioners imported goods through a supplier and could not produce the manufacturers invoice. We find it difficult prima facie to accept this plea. Therefore on considering the entire records, keeping in mind the nature of goods imported, non-production of manufacturers invoice in terms of Rule 10(1) b cited supra and also having regard to the price list of similar goods of M/s. Chromax Industrial Company, we are inclined to think that prima facie the petitioner would be liable to a penalty. Keeping in mind the facts that the goods are under detention and have not been cleared and in facts and circumstances, we direct the petitioner/proprietor t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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