2017 (11) TMI 550

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..... n the NIDB report that the goods are of identical/similar in nature and also the quality of the goods imported is not proportionate to the quantity mentioned in such data. Thus, value of subject goods imported in this case cannot be discarded and the same cannot be enhanced by placing reliance on the e-mail, NIDB and the invoices obtained from different sources. Extended period of limitation - Held that: - the department has not brought on any corroborative evidence to show suppression of facts on the part of the appellant in defrauding the Government revenue - demand beyond the normal period set aside. Appeal allowed - decided in favor of appellant. - C/50025/2016-CU[DB] - C/A/56923/2017-CU[DB] - Dated:- 21-9-2017 - Mr. S.K. Moha .....

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..... sed on the appellant. Further, the impugned order has confiscated 18 nos. of 12v9AH motor cycle batteries and imposed redemption fine on the appellant. For confirmation of the adjudged demand, the Id. adjudicating authority has referred to and relied on the quotation of overseas supplier; e-mail of M/s Leoch Battery, China; NIDB data, showing imports of subject goods into India; and the commercial invoice furnished by another importer, Shri Jit Singh of M/s Max Electronics, Gurgaon. The said documents were relied on by the Id. adjudicating authority to hold that the appellant had undervalued the imported goods. 3. The Ld. Advocate appearing for the appellant submitted that the Motor Cycle Batteries imported under the Bills of Entries wer .....

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..... sions of the Tribunal, in the case of Vyapar Industries Ltd. -2016 (343) ELT 825 (T), Swastik Mechatronics Pvt. Ltd. v CC, New Delhi-2014 (314) ELT 373 Neha Intercontinental Ltd.- 2008 (221) ELT A32 (SC) and Jabs International Pvt. Ltd v CC- 2016 (338) ELT 723 (T). 4. On the other hand, the Ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 5. Heard both sides and examined the appeal records. 6. On perusal of the invoices available in the appeal records, we find that the price shown therein for selling of goods within India is in consonance with the price declared for the imported batteries. Further, Shri Harish Chandar, the proprietor of the appellant vide his statement dated 04/07/2012 .....

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