9911796707
TMI Blog2017 (9) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them on high sea sales basis from M/s Parth Corporation. On 04.09.2015, M/s Prajil & Co. requested the customs to stop clearance of the goods as they have some dispute with the seller. On 08.09.2015, M/s Parth Corporation informed the customs that subject consignments also contained glass chatons. A revised invoice with very same number and date of old invoice was submitted. The high sea sales agreement was cancelled. A requisition for amendment of bill of entry was submitted. The assessing officer ordered for examination of goods on 18.09.2015 and the same was done on 28.09.2015. On examination, it was found that a total of 857 cartons of glass sets along with 248 cartons of glass chatons, of different marks and sizes, were found in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not been followed by the original authority. The data of similar imports and the information received from another Commissionerate have not been made available to the appellant. The original authority have adopted the enhanced value in clear violation of the provisions of Rule 5. This is evident from the table below para 11 of the impugned order. He has taken average price of NIDB and highest of rate of similar goods, when the rule clearly stipulates that when multiple comparable value are available, the lowest of the value should be taken. 4. On behalf of M/s Prajil & Co., it is submitted that though they entered into high sea sale contract with the original importer, based on agreement dated 21.07.2015, they withdrew from such contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both the sides and perused the appeal record. On the first issue regarding whether or not there is a violation of provisions of Customs Act on the part of the importer, M/s Parth Corporation, we note that the chronology of events and the other evidences as recorded, including the confessional statement giving full details of the transaction as recorded by the original authority, cannot be refuted. The only plea of M/s Parth Corporation is that they have intimated the officers regarding the contents of the consignment and also revision of value on their own, before the actual examination of the goods. We find that such assertion apart from being misleading will not help the appellant in establishing their bonafideness. It is clear that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 7. Regarding penal proceedings against M/s Prajil & Co., we note that the impugned order did not bring out evidence to attract the provisions of Section 112 of the Act. Though they have filed bill of entry initially on 02.09.2015, within two days, they have intimated customs to stop clearance and thereafter cancelled the high sea sale transaction. The bill of entry was later amended at the request of M/s Parth Corporation, to substitute the name of the importer and also description and value. We find no supporting evidence recorded in the impugned order to conclude that M/s Pajil & Co. had tried to aid the original importer in execution of wrong high sea sale agreement and had been an active member of this conspiracy. The original autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other Commissionerate. All these facts enabled the original authority to arrive at a decision to reject the declared value for assessment under Rule 12. Incidentally, it is to be noted here that the person behind the import clearly stated that the value declared is not correct and they are agreeable to enhancement of value. In fact, the importer stated that they were willing to pay the differential custom duty, as per enhancement proposed by customs along with the penalty and fine. It is clear, that based on such facts and evidences, that the original authority is correct in invoking Rule 12 for rejection of declared value. 9. The next point for consideration is whether or not the original authority followed the provisions of valuation ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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