9911796707
TMI Blog2010 (10) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... wearing an untrue fact before the Tribunal - In these circumstances, the plea of financial hardships made in this application cannot be accepted. Waiver of pre-deposit - In the affidavit affidavit dated 27-7-06 is just contradictory to what the appellant stated in his statements under Section 108 - the appellant, before the investigating officers, stated that he had imported the goods at the behest of one Shri Ashok Mehta -However, he was not in a position to give the identity of Mr. Ashok Mehta - In the affidavit dated 27-7-06, he admitted that he, and no one else, was responsible for the subject import - There is no evidence on record to show that the fact recorded by the appellant in the affidavit was subsequently retracted - Plea is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aneous imports of identical commodity were collected and the same indicated the average value of the commodity to be Rs. 6346.32 per unit. Numerous statements of the appellant were also recorded under Section 108 Customs Act. Initially the appellant stated that he took IE Code at the instance of one Ashok Mehta, that he had imported the goods at his instance and that he was financed by him for the purpose. He further stated that the goods after clearance at the Customs was also delivered to Ashok Mehta. He reiterated these facts in some of subsequent statements. However, in an affidavit which he filed on 27-7-06, he admitted that the entire import had been done by him and that he alone was responsible for the entire import and further th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned proceedings. He submits that, though in the show-cause notice the average of contemporaneous imports values was adopted for determining the assessable value of the goods, the adjudicating authority fairly took the lowest value under Rule 5 and, therefore, there can be no valid objection to the valuation done by the Commissioner. It is urged that the appellant be directed to make pre-deposit of the differential duty amount in the facts and circumstances of this case particularly where the appellant has not established his claim of financial hardships. 3. We have considered the submissions. We summoned the appellant and interrogated him on certain averments made in his affidavit dated 21-10-2008 which was filed before this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st him by the learned Commissioner. The appellant has, by his conduct, shown that he has prayed for the said relief through dishonestly swearing an untrue fact before the Tribunal. This apart, his present statement has disclosed the financial solvency of his family. In these circumstances, the plea of financial hardships made in this application cannot be accepted. 4. We have considered the submissions on merits. In this context, an affidavit dated 27-7-2006 of the appellant (copy produced by the learned Jt. CDR) seems to repeat the story. The learned counsel has objected to placing reliance on this affidavit which is not one of the documents relied upon in the show-cause notice. It is true that this affidavit does not figure in the list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was the gross weight including the weight of the packaging material. This plea is hard to believe, inasmuch as the net weight of the goods is 1500 grams and the total weight of the packaging material is claimed to be around 35 kg. Apart from all these, we have also considered the appellant s plea on valuation of the goods. The learned Commissioner relied on certain contemporaneous imports of identical material which were imported through Bangalore Custom House. She had taken the average unit price of all those imports in the show-cause notice. In the impugned order, the learned Commissioner has chosen the lowest value amongst these and accordingly enhanced the value of the subject goods. The appellant has furnished a rival imports data, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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