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TMI Blog2002 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... cid Oil . The investigation led to seizure of documents and recording of statements and after due test of the samples, the item turned out to be Palm Kernel Fatty Acid Oil/Distillate Appellant had indulged in misdeclaration and had attempted to clear Palm Kernel Fatty Acid Oil in the guise of Acid Oil . 2. In the Order-in-Original No. 249/97, dated 27-12-97 the Commissioner has dealt with Bill of Entry under which the consignment which had been sent by M/s. G.T. Bhavani Trading from Malaysia represented by Shri G.T.V. Baloo of the supplier s firm. In his statement, he had clearly admitted about supplying the goods namely Palm Kernal Fatty Acid Oil to the appellant M/s. PNK Traders Pvt. Ltd. represented by Managing Director Shri M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of transaction had been informed. Mr. Ranganathan also during the course of investigation admitted of having imported Palm Kernel Acid Oil from Malaysia and selling them to local traders. The details of all the admissions have been noted in the respective orders as culled out at the time of investigation. Appellant paid in the case of Kalyani Traders a sum of Rs. 3,73,922/- towards differential duty and further presented a demand draft of Rs. 2,24,550/-. Further a sum of Rs. 3 lakhs was paid on 23-7-97 and requested these amounts to be adjusted towards duty. Thus, he paid Rs. 8,98,492/- in total towards differential duty on the undeclared portion of the actual cost of goods imported by him and the same has been noted in Order-in-Original No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fruits. The Commissioner has noted about the correspondence between the buyer and seller and also the statements given by the proprietor of the importing company as well as the owner of the supplier company. It was noted that the seized records from the parties business premises amply indicate a number of fax messages exchanged between the buyer and the seller indicating the commodity and the price and also payment of money through persons travelling to and from throughout the country. He rejected the arguments and appellant s Counsel that the statement had been obtained under duress. He has noted that the party made payment towards duty in advance voluntarily and no evidence to show that the party was coerce had been brought on record. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 3828.90. He submitted that there was no evidence of undervaluation and the statement had been recorded under coercion and was also deposits were made with regard to differential duty only on the pressure brought by the department. The department has not produced any evidence of contemporaneous imports showing higher value of Palm Kernel Acid Oil from Malaysia. Mere reliance on fax messages and other documents seized from the premises of both the units and their admission is not sufficient to uphold the charge of undervaluation. He further submitted that appellants without prejudiced to their arguments had deposited the amounts even before issue of show cause notice. Therefore, in a circumstance like this equal amount of penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed a lesser amount of redemption fine and individual penalties. 8. We have carefully considered the submissions made by both sides and we perused the records. In all these appeals arising from two separate Orders-in-Original passed by Commissioner of Customs, Madras. The matter is identical. M/s. PNK Traders Pvt. Ltd. and M/s. Kalyani Traders are represented by Mr. Ranganathan. He had filed three Bills of Entry on behalf of PNK Traders and four Bills of Entry on behalf of M/s. Kalyani Traders. In all these Bills of Entry the item has been declared as Acid Oil while the investigation and the test results obtained from Customs House Lab and from Tamil Nadu Oil and Seeds Association clearly indicated that the goods imported were Palm K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onship with the purchaser namely Ranganathan who happened to be his uncle. He also admitted in the statement about the fact of misdeclaration and undervaluation to save customs duty. In his statement, he clearly stated that he advised Ranganathan to deposit the differential duty. The differential duty has also been deposited. Hence, the Commissioner s order confirming the differential duty in both the orders is justified and requires to be upheld. 9. The order of confiscation and imposing fine in both the orders is justified in view of the fact that the total value of the goods in both the cases are valued more than Rs. 11.11 lakhs while the redemption fine imposed in Order-in-Original No. 249/97 is only Rs. 1,80,000/-. The total value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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