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TMI Blog2022 (3) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the transaction value against the provisions of law without complying with the condition precedent for rejection. Further, it is found that the revaluation have been resorted to without following the due process of law - the rejection of transaction value as well as the revaluation of the goods done are set aside. Thus, the declared value as per the Bill of Entry is accepted. The order of confiscation as well as the redemption fine imposed are set aside - the penalty imposed on the proprietor Shri Joginder Singh under Section 112(a) of the Act are set aside - appeal allowed - decided in favor of appellant. - Custom Appeal No. 51149 of 2020 (SM) - FINAL ORDER NO. 50258/2022 - Dated:- 17-3-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri G.K. Sarkar Shri Deepak Mahajan, Advocates for the Appellant Shri Mahesh Bhardwaj, Authorised Representative for the Respondent ORDER M/s Rubal International, 50, Amrit Building, G.T. Road, Miller Ganj, Ludhiana (Having IEC No. 3014015326) (Hereinafter referred to as the Appellant) filed bill of entry No. 6553297 dated 30.08.2016 (container no. NKYU 4873434) for clearance of (i) glass flower vase, (ii) photo frame, (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that was the reason such goods were neither mentioned in the import documents nor could be declared in the Bill of Entry. However, he admitted the responsibility of mis-declaration. He further stated that he cannot produce any evidence in the form of E-mail/fax/What s App or any other evidence of placing order on the foreign supplier. He further stated that he is not registered with any Drug or Cosmetic Controlling Authority nor shall be able to produce the required NOC from them and thus he relinquishes his title/claim on the 6 items requiring NOC from the ADC for clearance. He further stated that he was not aware that calculators attract anti-dumping duty. He agrees to pay the antidumping duty on calculators. Further stated that one 55 inch TV has been imported for his personal use and he was not aware of the requirement of BIS certification for the same. He also stated that the market enquiry was conducted in his presence by the officers of SIIB and further stated that he accepts the market enquiry findings and also accepts the revised assessable value and the re-determined duty. Further stated that he shall pay the differential duty for release of the goods. He further stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about the grounds on which the case was booked against him. Vide Order- in-Original dated 30th January 2017 passed by the Additional Commissioner of Customs, ICD TKD, the Bill of Entry was adjudicated rejecting the declared value and revaluing the goods as aforementioned. The goods mentioned at Sr. No. 1 to 6 of table 4 which fell under the category of cosmetics requiring NOC from the ADC valued at ₹ 52,57,183/- were absolutely confiscated under Section 111(d) of the Act. 7. Remaining goods as per the Serial No. 7 to 48 of the table having re-determined value at ₹ 22,65,922/- were confiscated under Section 111(m) of the Act with option to redeem on payment of fine ₹ 8,80,000/-. Further penalty of ₹ 7,50,000/- was imposed on the proprietor of Rubal International-Shri Joginder Singh under Section 112(a) of the Act. 8. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) inter alia on the grounds that the Adjudicating Authority have erred in observing that the appellant had intention to evade customs duty under the mis-declared goods. The appellant had to waive the show cause notice and personal hearing in order to get the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the supplier. 9. It was further urged that penalty under Section 112(a) is not attracted in the facts and circumstances, there being no deliberate mis-declaration or under valuation on the part of the appellant 10. However, the Commissioner (Appeals) was pleased to reject the appeal upholding the Order-in Original. 11. Being aggrieved, the appellant is before this Tribunal. The learned Counsel for the Appellant Mr. G.K. Sarkar appearing with Mr. Deepak Mahajan inter-alia urges that the court below have failed to appreciate the facts and circumstances as well as the grounds urged and have arbitrarily rejected the Appeal. 12. The appellant have given a cogent explanation before the court below soon after the examination of the goods based on the E-mail received from the supplier, wherein the supplier had admitted that due to the small and miscellaneous items, being large in number, there appeared to be inadvertent error at their end at the time of packing of the goods, as per invoice. Such statement of the supplier was not found untrue and has been arbitrarily rejected. The supplier also mentioned in his E-mail that the goods which were found undeclared and not as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mages and detention charges as the goods were still lying at the port in the container. Such consent given to the arbitrary valuation made by the Customs Officer is no consent, as the same is not freely given as required under the provisions of the Indian Contract Act. Accordingly, it is urged that the so-called market survey is fit to be rejected and the declared value accepted. 16. It is further urged that in spite of the so-called consent given by the appellant, the Bill of Entry have been adjudicated vide Order-in- Original dated 30th January 2017. Thus, the appellant have suffered detention and demurrage charges for about 5 months due to arbitrariness on the part of the Department. 17. Accordingly the learned Counsel prays for allowing the Appeal with consequential benefits. 18. The Learned Authorised Representative for Revenue Mr. Mahesh Bhardwaj relies on the impugned order. 19. Having considered the rival contentions, I find that only few goods were found to be mismatch with the invoice and packing list. I further find that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a lar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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