1998 (12) TMI 430

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..... .R. Sharma, Member (T)]. In the impugned order, the ld. Commissioner of Customs (Appeals) held: As an established concern who are regular importers the appellants cannot take the plea of ignorance of law and state that they were unware of the provisions of the Customs regarding declaration of correct value. In view of the fact that the total value of the goods was Rs. 4,59,531/- and under-v .....

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..... s were examined, they were found as per invoice. The goods were found manufactured by M/s. Thomson Tube Electronics as per markings on the goods and packing material. The value declared by the Importer was found to be low and, therefore, the Importer was asked to produce manufacturer s invoice. In the meantime, Department approached the local representative of M/s. Thomson Tube Electronics and pro .....

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..... d the impression that the customs duty was payable on invoice value and they had filed a Bill of Entry for UK Pound 3753.63 net value of the valve. The importer also waived show cause notice. The case was adjudicated by the Additional Collector who confiscated the goods and allowed them to be redeemed and imposed a personal penalty also. In appeal, the ld. Commissioner (Appeals) held as indicated .....

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..... f duty; that the transaction value in their case was clearly indicated in the invoices and, therefore, they had under the belief that it is this value on which duty is payable, they had declared the same. He submitted that the Appellants had no intention to evade payment of duty. 4. Countering the submissions made by the Appellants, Shri K. Shiv Kumar, the ld. JDR submits that the lower authorit .....

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..... sis of invoices. We note that in the invoices the value given was the reduced value on account of the warranty allowed by the foreign supplier. We are of the view that it was a bona fide mistake and we note that the appellants came out truthfully as and when they were asked to produce the requisite documents. Looking to all the facts and circumstances of the case, we confirm the demand of duties c .....

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