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TMI Blog2009 (7) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... lot basis has not been considered by the Commissioner and no findings have been recorded in this regard, we deem it fit to remand the matter to the Commissioner for de novo decision - appeal allowed by way of remand. - C/83/2009 - A/170/2009-WZB/C-II/(CSTB) - Dated:- 21-7-2009 - Shri A.K. Srivastava and Ashok Jindal, JJ. Shri K.K. Singh, Advocate, for the Appellant. Shri K. Lal, DR, for the Respondent. ORDER The brief facts of the case are that M/s. Sellers Men, hereinafter referred to as the appellants, presented Bill of Entry No. 894061, dated 1-7-2008 for the import of a consignment of Crockery and Toiletries with a declared value of CIF Rs. 2,85,054/-. The goods covered by the said Bill of Entry were assessed on secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared value of Rs. 2,85,054/-. 3. The Department alleged that the appellants had not declared the brand and the complete description of the goods with the intention to evade the duty payable. Therefore, the goods were confiscated under Section 111(m) of Customs Act, 1962 and the appellants were penalized under Section 112(a) of Customs Act, 1962. The Commissioner in his order dated 23-12-2008 enhanced the value of the consignment covered under B/E No. 894061 dated 1-7-2008 to Rs. 22,85,450/- CIF and levied a redemption fine of Rs. 10,00,000/- under Section 125 of Customs Act, 1962. A penalty of Rs. 5,00,000/- was imposed under Section 112(a) of the Customs Act, 1962. 4. Aggrieved by the above-mentioned order, the appellants have pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the overseas shipper over and above the invoice price. The fact remains that the subject goods were purchased by the overseas shipper in an auction on the basis of weight/pallets and sold to the appellants on stock lot basis at the price indicated in the invoice and Bill of Entry. The Department has not produced any evidence to the effect that any extra payment, over and above the invoice value, was remitted by them to the shipper. Therefore, the case of the Department lacks substance as held by the Tribunal in Commissioner of Customs, Mumbai v. CEAT Ltd., reported in 2001 (138) E.L.T. 880. (v) It was not correct on the part of the Commissioner to hold that they had accepted the under-valuation of the subject goods. At no point of tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted need not be proved. He also referred to the Hon ble Madras High Court Judgment in the case of Asstt. Collector of Customs, Madras-I v. Govindasamy Ragupathy reported in 1998 (98) E.L.T. 50 (Mad.) in which it was held that the confessional statement made under Section 108 of the Customs Act, 1962 before Customs officers is to be regarded as voluntary and not to be viewed with suspicion. He also pointed out that a market survey was conducted along with the representative of the CHA at Musafirkhana, Crawford Market, Alfa at Andheri etc., and other various places to ascertain the Maximum Retail Price and the CIF value was worked out by reverse calculation as detailed in the impugned order and the representative of the CHA, who was pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observe that no findings have been recorded by the Commissioner in this regard. Manufacturer s price, wholesale price, retail price, auction of stock lot, etc. represent the different commercial levels of sale transactions. In the instant case, the goods were bought by the overseas shipper in an auction and sold to the appellants on stock lot basis. Hence, the auction price cannot be compared with the price of the impugned goods in the Indian market, as was done by the Department. It is settled principle as enunciated by the Hon ble Apex Court in Eicher Tractors Ltd. v. CC, Mumbai reported in 2000 (122) E.L.T. 321 that old stocks may be sold by the vendor at a discount. 9. Since the appellants contention that the goods were bought in st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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