9911796707
TMI Blog1995 (10) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ary concern and the other under OGL in the name of one Tejinder Pal Singh. The two imports are covered by two bills of entry dated 1-9-1989 and 18-8-1989, respectively. The department received information that Baljit Singh is importing car spare parts, evading Customs duty by under-invoicing. Enquiries showed that the bill of entry dated 1-8-1989 related to 11 packages declared as motor spare parts weighing 883 kgs with CIF value Rs. 55,942.00 and clearance was claimed under import licence dated 29-3-1988 in which a balance of Rs. 61,135.00 had been left. The scrutiny of the cargo manifest dated 12-8-1989 showed the particulars of the master airway bill. It was seen that imports made related to these consignments. We are concerned only with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis, it was found that there was misdeclaration in the two bills of entry and imports were effected contrary to law and without the required licence. In the second case import though could not have been effected under OGL was in fact effected. A show cause notice was issued to all concerned who raised objections and ultimately the Addl. Collector passed the impugned order upholding the prima facie conclusion in the show cause notice and holding that Sunny Enterprises, Baljit Singh and Tejinder Pal Singh had violated various provisions of the Customs Act, 1962 and the rules framed thereunder, and also the conditions of the licences and were guilty of misdeclaration in the bills of entry and the connected documents. The goods were confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity by a vague exercise actually decided the value under Rule 8 of the Rules. 6. Rule 7 relates to deductive value. If the imported goods or identical or similar imported goods are sold in India, in the condition as imported at or about the time at which the declaration for determination of value is presented, the value of imported goods shall be based on the unit price at which the imported goods or identical or similar imported goods are sold in the greatest aggregate quantity to persons who are subject to the deduction mentioned therein. Rule 8 deals with the residual method, which is the actual basis of method which has been adopted by the statutory authority. 7. The impugned order states that it is not possible to determine the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y numbers in the price lists furnished by M/s. TELCO have been given on the left side. It is contended that there is no relationship between the two. We are not able to agree. The statutory authority had referred to the description of the spare parts given in the panchnama and the description given in the price lists and tried to correlate the items given in the price lists with the price of the items given in the panchnama. It is not shown that any other error is committed in this regard. 9. The next contention is that the price list relates to spare parts of Mercedes, Honda, while the imported goods are from different origins, namely, West Germany, Japan, Australia, Belgium, Canada, etc. Bulk of the import is from West Germany and Japan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority determined the redemption fine. The consequence is that if the appellant desires to redeem the confiscated goods, he has to pay redemption fine twice. This is not sustainable. Where the act or omission of the assessee has attracted liability for confiscation under two different clauses of Section 111 of the Act, confiscation cannot be ordered twice separately; there can be only one order of confiscation, though under two counts. Section 125 of the Act deals with option to pay fine in lieu of confiscation. Where confiscation of any goods is authorised by the Act, the Officer adjudging it may, in the case of any goods the importation or exportation whereof is prohibited under this Act or under any other law for the time being in for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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