2013 (8) TMI 656

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..... to be undervalued with an intent to evade payment of duty – the orders had not solely referred to the E-mail invoice - during the adjudication proceedings had been rightly held to be an afterthought and rightly rejected by the lower authorities in as much as no correspondence was exchanged between the appellant and supplier or any other evidence stand placed on record to substantiate the plea – o .....

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..... nvoice was the original invoice and they had undervalued this shipment with an intent to evade Customs duty. Shri. Ashwani Dua also expressed his willingness to pay the differential duty. Accordingly proceeding were initiated against the appellant by way of issuance of a Show Cause Notice resulting in confirmation of demand of duty of Rs. 1,01,796/-confiscation of the goods with an option to redee .....

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..... tion, with an intent to evade payment of duty. The said statement of Shri Ashwani Dua is clear statement and also referring to his willingness to pay the differential duty. We also note that there is no retraction of the said statement. Subsequent stand of the appellant, during the adjudication proceedings has been rightly held to be an afterthought and rightly rejected by the lower authorities in .....

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