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TMI Blog2017 (5) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... bills of entry alongwith packing list for clearances on the said goods. The assessable value was declared Rs. 20,80,570/-. It appeared that the appellant is indulged in mis-declaration of quantity, description and classification of the goods with intent to evade customs duty, therefore, the physical verification of the goods on random basis in presence of the importer their authorised CHA was conducted and found mis-declaration of description of the goods in their bills of entry and therefore, 100% examination of the goods was ordered by the competent authority and the physical verification was commenced in the presence of authorised CHA and during the course of 100% physical examination, 648 packages were found in the container as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00,000/- was imposed on the appellant. The said order was challenged by the appellant before the Ld. Commissioner (A) who dismissed the appeals filed by the appellant. Aggrieved from the said orders, the appellant is before us. 4. The Ld. Counsel for the appellant submits that they had ordered for small quantity of goods i.e. baby shorts, panties, ladies dress, bags assorted etc. However due to mistake of the logistic and loading people at the end of supplier, some goods were found to be short and some in excess or undeclared. The value of goods has been enhanced without any basis. No reason has been given as to how the prices of goods have been enhanced. As regards excess goods, it is submitted that in fact apparent that some of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared goods which were found to be very few, the appellant submits that the M/s White Horse Co., China (the foreign supplier) vide their letter dated 23.08.2013 has clarified that due to mis-communication with the logistic and loading persons, some goods pertaining to different consignment ordered by the different buyer got loaded in the Appellant's container by mistake. He further submitted that the value has been ascertained on the basis of market survey but there is no mention of any market survey report. Only the prices claiming to have been obtained from market survey has been mentioned in the chart. There is no indication from which market the said market survey was conducted. From which dealers/shop keeper/traders, the said prices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Surat 2004-(164) ELT 335. iii) Godrej Soaps Ltd. Vs. Commissioner of Central Excise, Mumbai- 2004 (170) ELT 335. iv) Asian Paints (India) ltd. Vs. Commissioner of C. Ex. Hyderabad-I- 2004 (167) ELT 224. 6. The ld. AR opposed the contention of the Ld. Counsel and submits that during the course of investigation, the appellant accepted the differences in quantity, classification, description and value and also stated that he was understood the offence and the consequences thereof and they do not want any formal show cause notice and it was a different consignment which was ordered by other buyer, and was loaded wrongly in the container, is nothing but an afterthought. The goods were found mis-declared in parameters such as des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions. 8. We find that in this case during the course of physical verification, the goods were not found as declared. Therefore, the appellant contended that it is an inadvertent mistake of the supplier of the goods. In that circumstances, the revenue has alleged that it is an afterthought. We find that in that such situation, the malafide intention of the appellants are missing. As the appellant has placed order to the foreign supplier and he has filed the bills of entry as per the packing list and declaration made by the supplier in invoices. The appellant is not known about the correct declaration, description, quantity and value of the goods. It is a fact on record that the appellant has declared the description, quantity and value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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