2013 (1) TMI 176

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..... he goods have been donated by foreign resident with the certificate that the goods have no commercial value. We further find that the goods are used one. So the value shown in the document is merely to bring the fact that they have made donation of such huge amount. Therefore, the value shown in the document prima facie cannot be relied. Therefore, the applicants have made out a case for hundred p .....

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..... n, during the search, one document dt. 9.4.2002 was found in the records of the applicants and on the basis of that document, a show-cause notice was issued for enhancement of the value and for short payment of duty. The value was enhanced on the basis of document available in their records and tile differential duty was demanded. Penalties on all the applicants were imposed for misdeclaration of .....

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..... document itself, the value of goods has been mentioned and that document was not shown at the time of clearance of the goods. Therefore, this document is more relevant to arrive at the correct assessable value. 4. Considering the submissions made by both sides, we find that, in this case, the goods have been donated by foreign resident with the certificate that the goods have no commercial value .....

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