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TMI Blog2020 (11) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... uch data was retrieved at the time of search and is undisputed. Thus, revaluation made on the basis of the actual transaction value contained in the order list or by loading 33.3% for some of the items, based on the undervaluation as per the statements of the Manager, is just and reasonable. Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value found in the documentary evidence retrieved from the appellants. Accordingly, rejection of the declared value and the re-valuation of the goods are upheld. So far as the penalties are concerned with respect to the 13 past bills of entries, the same were subject to assessment by the Customs Department. In some cases, the values were loaded, which were accepted by the appellant and duty paid accordingly. Accordingly, we set aside the penalty with respect to the past imports of ₹ 74, 05,019/- under Section 112(a) and reduce penalty under Section 114AA from Rs Ten lakhs to Rs One lakh. Penalty on Shri A.V. Joseph can be reduced to ₹ 1 lakh under Section 112(a) and ₹ 50, 000/- under Section 114 AA - as far as Penalty on Smt. Reshmi Sanjit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported goods. 2.1. Smt. Daizy Joseph, in her statement said that though she was the Managing Partner, her husband - Shri A.V. Joseph was handling the business; she agreed with the statement given by Shri A.V. Joseph. 2.2. Statement of Smt. Reshmi Sanjith was recoded on 26.02.2013; and 13.03.2013; she stated that Chinese suppliers used to send the order list, details of the goods despatched and their actual value , through email, which she used to save in the office computer; there were two order lists without date or container number; they pertained to commercial invoice nos. UICO138/12 dated 19.08.2012 (Bill of Entry No.7925512 dated 12.09.2012) and SW0014/11 dated 02.01.2012 (Bill of Entry No.5803321 dated 13.01.2012). 2.3. Shri A.V. Joseph vide his letter dated 13.03.2013 addressed to the ADG, DRI retracted his statement recorded by the officers on 25.02.2013 and also stated that the deposit made was also under threat and coercion by the officers. Smt Reshmi Sanjith also retracted her statements by letter dated 13.03.2013. Both the retractions were refuted by the Department in their reply dated 6.3.2013 and 18.03.2013 respectively. 3. Actual value of the goods, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items was adopted as per previous import order list and for the remaining 44 items, the value was loaded by 33.3%. Such valuation is bad in law; as regards the goods imported under past 13 bills of entries, the same had been subjected to assessment and in some cases, the value was loaded at the time of clearance; there is no allegation that the Appraising Officer, who conducted examination, had colluded with the appellant for clearance on lower value; although it is alleged suppression or mis-declaration of the value of about ₹ 3 Crores, but no evidence has been brought on record to substantiate the allegation of transfer of such huge amount through non-banking channels; two email communications were showing transfer of about 38,000 USD from Dubai to China have no relevance to the transactions of the appellant; though the Investigating Officer was aware about the examination report of the goods cleared in past, no attempt was made to include such examination report as relied upon documents. 6. Ld. Counsel for the appellants also submits that so far as the examples given in the show cause notice as regards mis-declaration of six items, total duty payable for such alleged u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their earlier statements by Shri A.V. Joseph and Smt. Reshmi Sanjith are of no consequence and are only an afterthought; further, Shri A.V. Joseph and Smt. Reshmi Sanjith, admitted to the facts both documentary and orally made by them, again even after alleged retraction; revenue has with the help of the appellants correlated the bills of entry along with the order list (showing actual transaction value); the appellants have explained in detail the modus operandi for undervaluation of the goods by misguiding the Customs; all the relied upon documents are admitted by the appellants; the documents and the statements established the allegation of the Revenue; accordingly, he prays for confirming the impugned order and dismissing the appeals. 9. Having considered the rival contentions and having gone through the records of the case, we find that the allegation of undervaluation has been established by the documentary evidence brought on record and corroborated by the oral evidence of the appellants. Interestingly, such oral evidences were given not once but on 3 to 4 occasions. Thus, the oral evidence is reliable as it corroborates whatever documentary evidence is available on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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