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TMI Blog1998 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... , that the goods were supplied by his brother, that the invoice was raised at a lower value, that the invoice value was remitted through the banking channel and the difference between the actual value and the invoice value was to be paid by him to his brother, who was the owner of M/s. Enter Export in Indian Rupees on his arrival in India. He further stated that a similar enhancement to the extent of US $ 1280 P.M.T. had been made earlier by Madras Customs House for the same goods of the same quantity imported by him. He submitted two invoices under which M/s. Jitendra Avlani, Hongkong had supplied the same goods to M/s. Inter Export at the price of US $ 1500 P.M.T. The various admissions were made by Shri Jitendra Avlani during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... videntiary value. It was claimed that the Collector had not determined the price of the goods in terms of the Customs Valuation Rules. In the entire order the Collector has not discussed as to under which Rule he had enhanced the value. It was further claimed that the under valuation has to be proved with corroborative evidence which was lacking in the present case. He submitted that the evidence as to contemporaneous import is not adequate inasmuch as the quantities imported under the cited invoices were much lesser quantities than in the consignment in dispute. As regards the penalty, the ld. Advocate stated that his clients had suffered a loss by having to pay duty at the enhanced valuation and also by having to pay the redemption fine. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gards corroboration, we find that the deponent s nephew whose father was the owner of the supplier had also claimed that the value at which the supplier had purchased the goods was US $ 1500 P.M.T. Shri Jitendra himself had secured those invoices and had submitted them to the Customs. This has come out in the voluntary confessional statement of Shri Jitendra. 8. The 4 invoices relied upon in the show cause notice by which the first supplier had supplied the identical goods at the price of US $ 1700 P.M.T. are also material. The definition of identical goods stipulates that the imported goods should be the same in all respects including the physical characteristics, quality, country of origin and suppliers. Since the Show Cause Notice reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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