9911796707
TMI Blog1997 (12) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ve portion of the order, the following has been set out : 22. Further, export control Order 1/88-ETC, dated 30-3-1988 also specifically provides for action to be taken against goods which are not in conformity with the declaration made either in the description of value etc. (Para 13 of the order refers). Therefore, goods which are sought to be exported and which falls under the category or prohibited goods, automatically attracts the relevant provision of the Customs Act and therefore invoking the provisions of Section 113(d) of the Customs Act is very much correct and valid. 23. Though the party had admitted that there has been under-invoicing, they have not come forward to clearly admit as to what exactly is the percentage of under-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined the appellant s local sale price and felt that the appellants had under-invoiced the goods and proceeded to issue the show cause notice and they invoked the provisions of law as set out above. He has pleaded that the price agreed to between M/s. Sanyo and them was in the course of international trade and they got what they could get in respect of the goods in question. He has pleaded that it was a negotiated price and there was no question of under-valuation. In any case, he pleaded, the local sale price could not have formed the basis for the charge of under-valuation. He has pleaded that the provisions of Section 14 of Customs Act, 1962 had not been taken into consideration while holding against the apellant. He has pleaded, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not come forward to state what was the extent of under-invoicing. Also as mentioned above, it is for the adjudicating authorities to come to the final conclusion as to the extent of under-invoice. Any action to be taken will have to commensurate with the degree of under-invoicing, which may be established. 6. The appellants, it is seen, were sending a sample supply and the price agreed to has to be found out in that background. It is not unusual in the trade that when first sales which by way of sample supplies are made, the appellants may even choose to supply at a loss, but that is not to say that the appellants resorted to under-invoicing. 7. In view of the above, we hold that the learned lower authority has not examined the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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