9911796707
TMI Blog2017 (9) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire duty along with interest before the issue of SCN voluntarily and therefore, he is not liable to pay penalty as there was no intention to evade duty - penalty set aside - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ion value of the imported furnace oil. Further, the value declared in the high sea sales invoices does not include the post importation expenses like tank charges. As it appeared that the actual price paid by the appellant to the supplier towards the consignments of furnace oil imported on high sea sales basis, is higher than the price declared for the purpose of assessment, it was observed that there is undervaluation of the consignments leading to short levy of customs duty. Accordingly, show-cause notice was issued to the appellant proposing to demand duty short paid along with the interest and for imposition of penalties. This issue was adjudicated by the Joint Commissioner of Customs, Mangalore, re-determining the assessable value of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales invoice (for the cost of furnace oil plus 1% high sales commission), bill of lading, certificate of origin were forwarded to KOEL and KOEL submitted these documents on behalf of the appellant to the customs authorities. On intimation from KOEL about the duty payable on the furnace oil, the appellant made the payment to the customs department. The furnace oil cleared from Karwar Port is subsequently transported to appellant by KOEL. Once the furnace oil is stored in appellant s premises, KOEL raises invoice for the entire cost incurred on appellant s behalf. The invoice for the entire cost relating to the particular Bill of Entry bears the same number as mentioned in the high sea sales invoice which is filed with the customs authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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