2019 (2) TMI 608

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..... al is directed against the impugned order dt. 27/02/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original imposing penalty of Rs. 1 lakhs each under Section 112(a) and Section 114AA of the Customs Act, 1962. 2. Briefly the fact of the present case are that on the basis of intelligence gathered by SSIB, Custom House, Cochin that assorted consum .....

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..... incriminating documents including invoices showing the actual value of the consignments imported by M/s. Globlink Hotels and Entertainment Pvt. Ltd. The original authority vide Order-in- Original dt. 29/07/2016 rejected the declared values of imports under investigation and values were re-determined. The goods were confiscated and penalty of Rs. 1 lakh each was imposed on Shri N.S. Mahesh under Se .....

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..... ter has admitted the undervaluation and they have paid the differential duty along with interest and penalty which has also been appropriated in the Order-in-Original in each case. He further submitted that the importer after having paid the differential duty, interest and penalty, have also not filed any appeal against the undervaluation and the penalties imposed on them. He further submitted tha .....

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..... orter in evading the payment of customs duty. In fact there is no legally sustainable evidence of connivance against the appellant. More over it has been accepted by the Revenue that the importer has paid the differential duty along with interest and penalty and the same has been appropriated in the Order-in-original. Further I find that the appellant's case is squarely covered by the provisions o .....

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..... m the notice is served under sub-section (1) or sub- section (4), shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein; or 7. In view of the statutory provisions cited supra, I am of the considered view that the case of the appellant is covered by Section 28(6) and therefore I hold that the proceedings against him al .....

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