2017 (6) TMI 191

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sioner(Appeals) has not discussed the reasons for confirmation of differential duty in respect of the two earlier Bills of Entry - Held that: - The undervaluation has been sustained by the original authority on the basis of the invoice indicating correct valuation submitted by the proprietor of the importer himself at the time of investigation by the Revenue. As such, prima facie, the case of unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authorities also noticed that in two previous imports vide Bill of Entry No.7065762 dt. 11/06/2012 as well as 7948660 dt. 14/09/2012 also the goods were misdeclared in terms of value. During the process of adjudication, the original adjudicating authority issued Order-in-Original No.33/2013 dt. 20/05/2013 in which, it was ordered as follows:- i. Assessable value of goods covered by Bill of Entry .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... argument submitted that the impugned order has been passed by the learned Commissioner(Appeals) in a cryptic manner without discussing all the issues in detail. While in respect of the live Bill of Entry No.8729321, the learned Commissioner(Appeals) has discussed that the value has been refixed only on the basis of the value given by the appellant by producing the genuine invoice, Commissioner(Ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he value of the consignments. Accordingly, he submitted that the applicant should be asked to deposit the entire demand confirmed by the lower authorities. 5. The dispute involved in the present case involves not only one live Bill of Entry where the goods are yet to be cleared on which the duty demand is worked out to ₹ 6,11,637/- but also differential duty demands amounting to ₹ 11, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 77; 6,11,637/- (Rupees six lakhs eleven thousand six hundred and thirty seven only) on the live Bill of Entry as well as ₹ 11,44,538/- (Rupees eleven lakhs forty four thousand five hundred and thirty eight only) payable on the earlier Bills of Entry. Subject to payments as above, there will be stay of all other amounts demanded against the importer. Compliance to be reported on 29/05/2017. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X