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TMI Blog2002 (5) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and confirmed differential duty demand of Rs. 12,19,341/-. Penalties were also imposed on the importing firm M/s. Shri Ganesh Overseas, its Proprietor Shri Tarak S. Shukla, Shri Bhagavatiprasad Anil Kumar Vasant alias Ketan Vasant, Shri Harsh Anil Kumar Vasant alias Tikkubhai Vasant and Shri Dilip A. Goplani. 3. The present appeal for the importer has been filed by Shri Ketan Vasant as power of Attorney holder of Prasad Gaurishankar Shukla, successor-in-interest of Shri Tarak S. Shukla, after the demise of Shri Tarak S. Shukla. The prayer in the appeal is to accept the declared value for the purpose of assessment and to set aside the confiscation of the goods. There is no challenge to the penalty imposed on the firm and its Proprietor Shri Tarak S. Shukla as it has been stated that the penalty imposed on them has abated upon the death of Proprietor on 11-3-2000. The appeal has also sought quashing of the demand for interest. The other appeals are directed against the imposition of penalties on them. 4. Brief facts, relevant for the decision of the appeals are that M/s Shri Ganesh Overseas filed Bill of Entry No. 6859/98, dated 30-10-98 for clearance of a consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00.00 WM-034B YM 10,000 pcs @¥ 0.75 ¥ 7,500.00 WM-034B Y102 25,900 pcs @¥ 0.75 ¥ 19,425.00 WM-034BZ198 28,953 pcs @¥ 0.75 ¥ 21,714.00 WM-034BZ198K 81,000 pcs @¥ 0.75 ¥ 60,750.00 WM-034BZ221 1,900 pcs @¥ 0.75 ¥ 1,425.00 WM-034CY102 20,800 pcs @¥ 0.75 ¥ 15,600.00 WM-034CY524 31,200 pcs @¥ 0.75 ¥ 23,400.00 WM-034CZ221 20,000 pcs @¥ 0.75 ¥ 15,000.00 WM-034CZ221A 9,000 pcs @¥ 0.75 ¥ 6,750.00 WM-034CZ240B 72,7000 pcs @¥ 0.75 ¥ 54,525.00 WM-034DM212A 2,000 pcs @¥ 0.75 ¥ 1,500.00 TOTAL : (25) TWENTY FIVE CARTONS 476,753pcs ¥ 357,564,75 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done in the impugned order based on the price of imports of M/s. Matsumita brand sub-model WM-034 MZ by M/s. Webel Communications. The appeal objects to this on the ground that sub-model 034 MZ is not one of the sub-models under import in the present consignment and therefore its price cannot be treated as the value of comparable goods. The second objection is that the imports of M/s. Webel Communication are not comparable in time to the present consignment inasmuch as the two consignments imported by M/s. Webel were on 4-4-98 & 3-2-99. The learned Counsel for the appellant emphasized during hearing that Rule 8 of Customs Valuation Rules relied upon by the Commissioner for enhancing the value did not permit the application of the value of one variety of goods to the value of another variety of goods. The Counsel also relied on the decision of this Tribunal in the case of Navnit V. Shroff v. Commissioner of Customs (ACC), Mumbai, 2002 (139) E.L.T. 650 in support of this submission. It was also stressed during hearing that according to the evidence of M/s. National Panasonic, Ahmedabad (relied upon by the Departmental authorities itself) "suffix" after WM-034 signify the series and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellants. She has contended that this is a clear case of smuggling of goods by misdeclaring their value. She also pointed out that all the circumstances of the case pointed in that direction. The importer was benami, and the invoice was suspect. The entire imports and customs clearances were being managed by persons from behind the scenes and the importer had no connection with the import. His name was only being used by Shri Ketan Vasant and Tikku Bhai Vasant to get the undervalued goods cleared through customs. She submitted that in these circumstances, customs authorities were right in rejecting the invoice value. 11. With regard to the valuation of the goods, learned SDR contended that it is clear from the literature on the goods that WM-034 model was used in telephone and the suffix only distinguished certain sub-models based on their features. All the same, it remains that WM-034 sub-models are similar. The appellant's submission regarding price variation depending upon the variation in sub-model, according to the learned SDR, is based only on the evidence tendered by M/s National Panasonic. It is not based on any import data. Learned SDR emphasized th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer or producer. This rule also provides for requirement for any other information, document etc. In the present case, instead of producing satisfactory evidence in support of the declared value, the importer has disowned the transaction and has stated that he was only holding himself out as the importer at the behest of Shri Ketan Vasant who had arranged the import of the goods, and had paid the appellant for clearing the goods from customs. In these circumstances, the customs authorities were entirely justified in rejecting the declared value and invoice value. As to the correctness of the method adopted for valuation, it is not in dispute that the value adopted was of the same model of microphone. Even though much is being made of the evidence of M/s. National Panasonic that price of microphones varied depending upon the sub-model of the microphone, that evidence is no reason for rejecting the comparable value. The appellants themselves were importing a large consignment of about 5 lakhs pieces at a common unit value for different sub-models. There is no substance to the grievance that Webel imports were not contemporaneous. The appellant's Bill of Entry was filed in Nov., 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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