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TMI Blog2017 (2) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Amresh Jain and Sanjay Jain, Authorized Representative (DRs) - for the Respondent. Per. B. Ravichandran : The appeal is against order dated 30/04/2015 of Commissioner of Customs, ICD, TKD, New Delhi. The appellants imported disposable cap and Halogen Lamps and filed bill of entry on 19/11/2014 for clearance of the said items. Upon examination of the said goods, the officials noticed certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said measuring tapes. Regarding valuation of disposable caps the Original Authority adopted comparable data in NIDB. For Halogen lamps of various categories a market enquiry was conducted and following the RSP ascertained from such market enquiry and applying the provisions of Notification 13/2008-CE (NT) dated 01/03/2008 the value for the said items were determined. As such, the impugned order c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined to be almost similar to the value declared by the appellant in the bill of entry. The penalty imposed on the appellant is not justifiable as they have placed order based on proforma invoice and mistake has happened at the exporter's end for which they cannot be penalized. 4. The learned AR submitted that Halogen lamps were covered under the provisions of Section 4A of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2015 when the import itself happened in November 2014. The material data of comparable goods as per the information NIDB data base is available with the authorities for assessment. The same has not been contested also by the appellant. The value declared by the appellant is lesser than NIDB data by only a small margin. Re-determination of value as per NIDB data is not contested by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to duty for clearance. Since the consignment contained undeclared items the appellant is liable for penalty though the appellant prayed they have not placed order for the same. We find these items were found alongwith the items on which the appellants placed the orders. The appellant cannot totally escape the responsibility for such import of undeclared item. However, considering the type of item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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