9911796707
TMI Blog1995 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... ylic Moulding Powder of CIF value of US $ 18360.00. The goods were covered by Invoice No. QY-E-130848 dated 29th August 1983 of M/s. Kasei Shoji Co. Ltd. Tokyo, Japan. The clearance of the goods was sought under OGL Appendix 10 Item No. 1 of 1983-84 Import Policy. Since the detailed description of the goods i.e. brand, grade, shade, manufacturer's name, date of manufacture etc. was not declared by the importers nor were the Indent, Acceptance, Correspondence, Sale Note etc. were filed the Special Investigation Branch of the Custom House subjected the goods to detailed examination in the presence of the concerned Custom House Agent. Physical examination of the consignment showed the marking and description of the goods as under : Acrylic Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods did not correspond any material particular in regard to the value and description as declared in the Bill of Entry filed under Section 46 of the Customs Act, 1962 and the mis-declaration if not detected would have resulted in a loss of revenue to the tune of Rs. 2,11,309.11. The goods therefore appeared to be liable for confiscation under Section 111(m) of the Customs Act, 1962 and the importers were liable to penalty under Section 112 of the Customs Act, 1962. In their letter dated 6-12-1983 the importers informed the Customs House that they did not want a show cause notice nor did they desire to have any personal hearing as they had already submitted the documents and given their statement. Though show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fterthought in order to cover up the offence of misdeclaration of value in the import document. On the basis of these findings the Collector held that the value of the imported goods was determinable under Section 14(1)(a) of the Customs Act, 1962 at US $ 1600 CIF per MT in respect of the contemporaneous import of identical goods by M/s. Lumax Industry and rejected the CIF price of US $ 1080 PMT shown in the invoice. He held that the value of the imported goods was thus less declared to the extent of Rs. 89,746 rendering them liable to confiscation under Section 111(m) of the Customs Act, 1962. He, therefore, ordered that the goods shall be assessed to duty at the ascertained CIF value of US $ 1600 per MT. He also ordered confiscation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s grossly mis-declared. He submitted that there was no infirmity in the order passed by the Collector determining the value of the imported goods under Section 14(1)(a) of the Customs Act, 1962 on the basis of the contemporaneous invoice price in respect of the goods of same brand and manufactured by the same party. In support of his contention he cited the Tribunal's decision in O.K. Industries v. Collector of Customs, Bombay reported in 1995 (9) R.L.T. 624. 4. It is seen that the facts in this case are identical to the facts in the case of O.K. Industries v. Collector of Customs, Bombay (supra) wherein the Tribunal has held that in respect of a consignment of 34 MT Methyl Acrylate Polymer Shinkolite-P, MDP of Japanese origin which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of imports of Polymethyl Methacrylate Moulding Compound on which the appellants have placed reliance do not indicate the grade of the imported material. Apart from this fact, it is seen that the consignment imported by M/s. Varsha Industries was shipped from Spain and the goods were of Spanish Origin. None of these consignments were of MDP Grade and it is also not confirmed from the description of the goods in the relevant invoices that the goods were of Shinkolite-P brand which is the registered trademark of the well-known Mitsubishi Rayon Co. Ltd. of Japan. The goods imported by the appellants being indisputably of Shinkolite-P brand of MDP Grade, we find that there is no infirmity in the Collector's finding that the imported goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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