9911796707
TMI Blog2004 (11) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No. 507, dated 18-6-2003 for its clearance. The machines were described as Model DHP-1D. It was also stated that these were machines without OK stamp. However, examination of the consignment showed that equal number of OK stamping machines were also included in the consignment. The authorities proceeded against the appellant for misdeclaration of the goods. The appellant explained that it had taken up the matter with its foreign supplier and that supplier had intimated that the supply of OK stamping was a mistake. In fact, the supplier s letter dated 2nd June, 2003 stated the following : - We regret to note the discrepancy in the number of Boxes shipped against our Invoice No. JW 030516, dated May 16, 2003 i.e. 123 boxes as agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines have been released provisionally after execution of Bond, in the event of their failure to pay this amount, the Bond shall be enforced by the Asstt. Commissioner, ICD, Pithampur. (iii) I confirm the duty amounting to Rs. 1,02,792/- on 120 Nos. of OK stamping machines valued at Rs. 2,02,347/- (CIF) and is appropriated against the amount already deposited. (iv) I confirm the duty amounting to Rs. 21,14,597/- on 120 Nos. of note counting machines valued at Rs. 41,62,592/- (CIF) and is appropriated against the amount already deposited. (v) I also impose a penalty of Rs. 2,00,000/-(Rupees Two Lacs Only) on the noticee i.e. M/s. Methodex Systems Ltd., 607-608, Meghdoot, 94, Nehru Place, New Delhi-110 019 under Section 112(a) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (163) E.L.T. 451 (T)] in Appeal No. C/l 73/2003-NB(A). 5. We have perused the records and considered the submissions made by ld. SDR also. 6. We find merit in the appeal. It is unreasonable to take a view that a consignment valued at more than Rs. 40 lakhs is being used to conceal the import of Rs. 2 lakhs worth of accessories. In fact, the stamping machines do not appear to have been concealed, at all. They were packed in three separate packets and sent along with 120 packets containing note counting machines. The appellant s supplier has explained the excess supply as merely a mistake on account of the reason that the previous supplies to the appellant were along with OK stampers. This explanation appears to be reasonable in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
