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TMI Blog2013 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the declaration that established undervaluation by nature of the goods - appeal decided ex- parte – decided against the assessee. - Appeal No.C/678/2008 - - - Dated:- 3-5-2013 - Mr. D. N. Panda and Mr. Manmohan Singh, JJ. For the Respondent: Shri.P. K. Sharma, DR JUDGEMENT PER: D.N.PANDA; 10 containers imported under bill of entry No.635823 dated 08.10.2007 were found to be vegetable oil instead of declared description of vegetable fatty acid. Customs drew sample from the container No. TEXU 3337205 and sent the same to Shriram Laboratory for testing. The test report resulted with the conclusion that the goods to be vegetable oil. To further confirm, samples were also sent to CRCL for testing. Test result report of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be treated as correct transaction value as stipulated under the law in view of the fact that at the relevant time, the prevailing value in the international market for the said goods, i.e. Palm Fatty Acid was much higher as published in monthly Export Price Bulletin of Palm Fatty Acid Distillate and issued by the Malayasian Palm Oil Board. Sh. Manoj Gupta (the Importer) also admitted the undervaluation of the goods in his statement dated 15/11/2008. The actual transaction value of the goods i.e. Palm Fatty Acid covered by Bill of Entry No. 635823 dt. 08/10.2007 are correctly determinable @ USD 528 PMT, as per the law as discussed supra. [Emphasis supplied] 3. When the appellant was examined his statement revealed that the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From) Regulations, 1976 read with sections 3 11 of Foreign Trade (Development Regulation) Act, 1992; Rule 11 and rule 14 of the Foreign Trade (Regulation) Rules, 1993 and rule 3 of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order 1993, By way of mis-declaration of their description and actual transaction value with fraudulent and willful intention to evade duty. The said goods, therefore, appear to be liable to confiscation under section 111 (d) and (m) of the Customs Act, 1962; (e) that the goods imported vide Bills of Entry No. 635823 dt. 08/10.2007 were declared as Vegetable Fatty Acid with fraudulent intention, which were on their test found to be Fatty Acid with rich natural oil and Crude Vegetable O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 112 (a) (b) of the Customs Act, 1962; (j) that M/s Manoj Kumar Sanjay Kumar has not paid the full duty leviable on the goods imported by it, by resorting to wilfil misstatement and suppression of facts. It appears that M/s Manoj Kumar Sanjay Kumar is also liable to penalty under section 114A of the Customs Act, 1962; (k) that Sh. Manoj Gupta, prop. of M/s Manoj Kumar Sanjay Kumar controlled and managed the said fraudulent import by suppressing and mis-declaring the correct description and transaction value of the said goods willfully unde4r-valued the imported goods, with the fraudulent intention to evade customs duty. He also admitted gross under-valuation of the goods at the time of their importation for evasion of custom duty. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anoj Kumar Sanjay Kumar on further payment of the appropriate amount of total duty, including the differential duty as determined and demanded vide his order. (ii) Declared unit price of USD 420 PMT of the goods imported by under Bill of Entry No. 635823 dated 8.10.2006 was rejected under section 14 of the Customs Act, 1962 read with rules 4 and 10A of the Customs Valuation (Determination of Prices of the Imported Goods) Rules 1988. Value of the goods was re-determined @ US$ 528 PMT under section 14 of the Customs, Act, 1962 read with rules 3(2) and 9 of the Rules ibid and section 18(2) of the Customs Act 1962 Act in respect of the goods in nine containers that was already cleared. He also re-determined the value of the Crude Palm Olein f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efiners Association of Malaysia, value of the goods was rightly determined on the basis of the quality of the goods. Adjudicating authority has not only based its decision on the confessional statement of the appellant to adjudicate but also based adjudication on several other factors like test report of the Shriram Institute, test report of CRCL, guidelines of Malaysia Institute and the fraudulent methodology followed by Appellant under the guidance of the master minded person Shri Manoj Gupta. 7. We have considered submissions of Revenue and also looked into the various allegations made in the show cause notice as well as test results came out from 2 different laboratories. It is undeniable that the goods were vegetable oil when the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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