9911796707
TMI Blog2000 (2) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... rectness of order-in-original No.11/99 dated 8-7-1999 passed by Commissioner of Customs. As per that order Universal Interlock Knitting Machine Model SUI/DA 32" x 24G x 72F imported from Korea under Bill of Entry No. 1076 dated 28-5-1999 was confiscated with the option to redeem the same on payment of fine of Rs. 3 Lakhs and a penalty of Rs. 1 Lakh was also imposed under Section 112A of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r increasing the value of the machine and for including the value of the cams found accompanying the machine. Importer, namely the appellant, waived show cause notice. Customs were having details regarding the value of similar machines imported from Taiwan. That machine was priced at 25,000 US $. Since the country of origin of that machine was different from one imported by the appellant, Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the agent of the importer. On such examination conducted by the Chartered Engineer, the machine was found to be a brand new one manufactured in March, 1999. Its price was fixed by the Engineer at 17,500 US $. The description of the machine given in the invoice, namely second hand reconditioned machine, was found to be incorrect. The value of the brand new machine was also not that mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment was not objected to by the importer. In these circumstances, the Commissioner was justified in passing the impugned order. 6. The decisions cited by appellant in the letter dated 6-12-1999 are not applicable to the facts on hand. In the instant case misdeclaration of the nature of the goods imported and its value are established beyond any reasonable doubt. In such a situation, the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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