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TMI Blog2008 (12) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was an allegation that they had declared low value for the imported goods and therefore under-invoiced the goods. In fact, it is stated that the actual value was more than the declared value to the tune of Rs. 20,00,000/- (Rupees Twenty Lakhs only). According to the Revenue, the supplier prepared the invoices for the actual value and forwarded the same to M/s. Seaways Shipping Ltd., Hyderabad. During the course of enquiry, the departmental officers obtained the invoices issued by the supplier and it was found that the actual value of the goods as per the invoice of the supplier was much more. This is brought-out in the Order-in-Original and we reproduced it here in below: Invoice submitted by M/s. Seaways Shipping Ltd. under Section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). He imposed a penalty of Rs. 50,000/ (Rupees Fifty thousand only) under Section 112(a) and 112(b)(i) of the Customs Act, 1962. He had also ordered that the imported goods are allowed to be exported after due discharge of the liabilities by the importer. He has further ordered that the duty paid may be refunded after the re-export of the goods in question. The appellants are highly aggrieved over the impugned order. It was submitted that the Commissioner was not correct in relying on the evidence produced by M/s. Seaway Shipping Ltd. The value shown in the said invoices could be in respect of some other consignment as only the quantity of goods tallied in both the invoices and it may be just a co-incidence. The evidence given by M/s. Seawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -9(4)/03, dated 27-05-2004 have informed that the provisions relating to 'measuring tapes' laid down in the Standards of Weights and Measures (General) Rules, 1987 has been amended to allow manufacture and verification of measuring tapes with inscription of non-metric scales along with the metric scale without mention of non-metric units like "feet" or "inches". In view of this, the Department of Consumer affairs has no objection to allow the import of such measuring tapes. 3. In view of above, all concerned are requested to issue necessary instruction for compliance. 4. Receipt of this Circular may kindly be acknowledge. 5. Hindi version will follow. 5. The learned Departmental Representative reiterated the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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