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TMI Blog2002 (10) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... Jogani Rs. 5 lakhs 3. The duty has been demanded, and penalties imposed, on the finding of the Commissioner that four consignments of automobiles parts imported by Jogani Tyres between 1995 and 1996 were undervalued. The value is based on unit price of US $ 25 per tyre. The goods are stated to have been supplied to the applicant by Interocean Mercantile Company in Singapore and were shipped from Antwerp in Germany, Rotterdam, and Hamburg in Germany. The department s subsequent investigation led to its being supplied by the German Customs rules. Copies of two invoices purported to have been issued by Michelin Tyres, Karlsruhe (Germany) admittedly manufacturer of the imported tyres. These copies bear the address of Michelin Asia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged contravention took place prior to 28-9-1996 when these provisions came in the statute. He points out that the Commissioner in his de novo adjudication necessitated by the Tribunal s order, has vastly increased the penalties on the partners and had imposed a penalty under Section 114A of the Act for the first time. He says that a sum of Rs. 10 lakhs has already been deposited. 5. The departmental representative contends that there is no satisfactory explanation offered by the applicant at any time for the presence of the name in the copy of the invoice that has been issued by the Michelin, Karlsruhe. He contends that documents have come from the official Government agency of Germany and it is absurd to allege that it has been fabrica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tally with the two Bills of Entry that the applicant filed. The dates of these invoices are 29-2-1996 and 15-7-1996 which also corresponds to the dates on which the Bills of Entry were filed in April and August, 1996. The admission made by Lalit Jogani cannot at this stage be totally disregarded. There is not even an attempt to explain the name of Jogani Tyres in the invoices. It is not seriously disputed that the copies of invoices were attested and supplied by German Customs. 7. We, therefore, direct deposit of the remaining duty by Jogani Tyres. The interest is not quantified and its deposit does not arise. It is in any case debatable whether the provisions of Sections 28AB and 114A will apply in respect of goods which were imported pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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