9911796707
TMI Blog2015 (11) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... d penalty simply does not arise. - Decided in favour of assessee. - Customs Appeal Nos. 572-573 of 2010 - Final Order Nos. 53125-53126/2015 - Dated:- 2-9-2015 - G. Raghuram, President And R. K. Singh, Member (T) For the Petitioner : Sh Rajesh Chhibber, Adv For the Respondent : Sh Ranjan Khanna, DR ORDER Per R K Singh Appeals have been filed against order-in-appeal dated 10.08.2010 passed in respect of primary adjudication order dated 22.10.2009 the order portion of which is reproduced below. (a) I reject the declared unit price of US$ 280 PMT of the goods imported by them under bill of entry No. 563799 dt. 12.01.2007 under Rule 12 of the Valuation Rule read with section 14 of the Customs Act, 1962 read with rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent/ release of the subject goods, are ordered to be enforced/ encashed towards payment of duty, redemption fine and penalty imposed hereinabove . 2. We find it useful to reproduce the entire (impugned) order in appeal and the relevance of so doing will become apparent on perusal of the same. The following two appeals mentioned against each of them have been filed against Order-in-Original No.561/2009, dated 26.10.2009 passed by the Additional Commissioner of Customs, SIIB, ICD, Tughlakabad, New Delhi. S. No. Appeal No. Appellant's Name Address Filed on 1 ICD/347/2010 Sanjeev Grover, 4 Laxmi Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he test results are not in dispute, it is certain that the appellant has mis-declared the goods to achieve certain pecuniary advantages, at the cost of Revenue. Loading of value has been discussed in the OIO, it appears to be OK. Reliancon data of contemporaneous import - value would have further strengthened the case of the department. Department has not been able to bring out any other evidences regarding involvement of importer and Sh. Sanjeev Grover in such import. Therefore , keeping the above in view, the value loading is upheld as per the rationale appearing in the OIO and Redemption Fine of ₹ 50,000/- only appears appropriate as per the facts and considering the involvement of ₹ 1.05 lacs excess duty. The different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rakesh Kumar, an indenting agent for Palm Fatty Acid Distillate for various importers in India and several Malaysian firms, in his voluntary statement dated 03.11.2006, inter-alia, stated that the prevailing prices of PFAD (Palm Fatty Acid Distillate) was around US$ 340 PMT in Malaysia; that the landed cost of PFAD in India was around US$ 440 PMT which included US$ 340 PMT for the goods, US$ 50 PMT for drumming and US$ 50 PMT as freight charges; that the local importers and traders asked him to arrange the invoices at price in the range of US$ 180 PMT for mixed acid oil and US$ 210 PMT for PFAD; that accordingly, he contacted the suppliers in Malaysia to issue invoices in the range of US$ 210 PMT; and that the suppliers agreed on invoicing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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