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TMI Blog2018 (8) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... t. - APPEAL No. C/268/2009 - A/86933/2018 - Dated:- 12-7-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Mehul Jivani, C.A., for appellant Shri Manoj Chavan, Superintendent (AR), for respondent ORDER Per: Ramesh Nair Brief facts of the case are that the Appellant had imported 10 Beta Tapes of laden Programme through DHL express who is authorized courier for the Appellant. The courier filed Courier Bill of Entry No. 4701 dt. 19.01.2008 by declaring the value of US$ 105 (AV ₹ 3975/-). The CHA M/s Mukadam Freight Systems Pvt. Ltd filed regular Bill of Entry for the clearance of said consignment. The importer produced copy of licence agreement dt. 01.09.2006 with M/s Televisa, SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed to confiscate the goods under section 111 (m) and to impose Penalty under section 112 (a) of the Customs Act, 1962. 2. The Appellant filed reply to Show Cause Notice contending that the supplier of Programme were not aware of the intricacies of determination of value of such programmes in India. They have in their invoice only declared the cost of CD without disclosing the facts of payment of licence fee. The Courier M/s DHL accordingly declared the said value in Bill of Entry as he was not aware of the licence amount and agreement of providing licence to the Appellant. That error had happened due to miscommunication between the exporter, courier and the Appellant and there was no intention to evade duty. They themselves instruct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Show Cause Notice they had directed the M/s. DHL to file regular Bill of Entry. They had no intention to evade duty. He submits that the duty enhancement due to change in assessable value is only ₹ 1,15,467/-. He relies upon the judgment of Tribunal in the case of DHL Worldwide Express (2005 (183) ELT 293) (Tri.-Del.), Bosch Chassis Esystems India Ltd. (2015 (325) E.L.T. 372) (Tri.- Del), Rational Art Press Pvt. Ltd. (2007 (215) E.L.T. 522) (Tri.-Mum), K.H. Arind (2006 (205) E.L.T. 674) (Tri.-Chennai), Photophone Ltd. (1994 (73) E.L.T. 157) (Tri) to submit that since the imported goods are for their own use the Redemption Fine and penalty be reduced. 4. Shri Manoj Chavan, Superintendent (A.R.) appearing for the revenue suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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