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TMI Blog2008 (11) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... prices indicated by the Managing Director of the appellant company in his second statement dated 20-6-2003 are after thought – Held that - For these two commodities, the demand relating to both basic customs duty and anti-dumping duty should be calculated by adopting the higher prices mentioned in the second statement – Duplicate demand set aside – redemption fine reduced. - C/851/2005 - C/609/2008(PB), - Dated:- 18-11-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri J.P. Kaushik, Advocate, for the Appellant. Shri L.B. Yadav, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This is an appeal by the present appellant against the order-in-original No. 53/2005, dated 29-6-2005 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per kg. Similarly, in his statement dated 8-1-2003 he claimed the price of Metronidazole at US$ 4.5 per kg. and in his later statement dated 20-6-2003 he claimed the price as US$ 7.8 per kg. (b) The Commissioner vide his impugned order adopted the value disclosed by the Managing Director in his first statement; in choosing the same he has relied upon NIDB data for similar product imported and confirmed the demand of duty amounting to Rs. 2,49,53,157/-; he also confiscated the goods, allowed the same to be redeemed on payment of fine, and he also imposed penalties. 4. Learned Advocate made the following submissions:- (a) The adoption of the prices given by the Managing Director of the appellant company in his statement dated 8-1-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods amounting to Rs. 2,49,53,157/- along with interest). In para 53(vi), he ordered confiscation of 575 kgs. Valued at Rs. 1,72,500/- from the appellant's premises and allowed redemption on payment of fine of Rs. 15,000/- and on payment of applicable duty and interest. Similarly, in pan 53(vii), he ordered confiscation of 1275 kgs. of Vitamin 'C' valued at Rs. 4,46,250/- and allowed redemption on payment of Rs. 40,000/- and on payment of applicable duty and interest. As the goods which were available for confiscation were the ones confiscated by orders in paras 53(vi) and 53(vii), the order in para 53(iii) amounts to confiscating the goods already confiscated. He seeks that the order of confiscation and consequent redemption fine in par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 28-5-2002, 2-9-2002 and 15-10-2002 produced along with reply dated 18-2-2005 are documents submitted much belatedly and the same have not been attested by the bank and no evidence that imports have taken place at the price mentioned therein produced. Therefore, value adopted in the first statement of the Managing Director should be upheld. 6.1 We have carefully considered the submissions from both sides and also perused the records. The appellant has imported on three occasions actually consignments of Ascorbic acid, Trimethoprim and Metronidazole, all of which carried anti-dumping duties. On every occasion they have, deliberately and fraudulently, given different description of goods which did not attract anti-dumping duties. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement dated 20-6-2003 are after thought. Both the statements have been given under Section 108 of the Customs Act before the empowered officer and, therefore, should be entitled to equal treatment in the eyes of law. The second statement cannot be treated like an ordinary retraction letter sent by the deponent after giving his first statement. The price disclosed in one of these statements has to be chosen for each of product imported by them. 6.4 It is noticed that in respect of ascorbic acid the prevailing contemporaneous price is 3.5 kg. The potency of the goods imported is found to be 40%. The actual quantity imported is 23 MT. There is a request to consider the quantity of goods imported by them as 9.2 MT so as to correspond to 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand relating to both basic customs duty and anti-dumping duty should be calculated by adopting the higher prices mentioned in the second statement. 7.1 The Commissioner in Para 53(iii) confirmed duty on the entire imported goods amounting to Rs. 2,49,53,157/- along with interest. There is prayer to the effect that as there is duplication of demand by demanding duty on confiscated goods, the original demand should be reduced accordingly. There is no justification to reduce the demand of duty on the importer with reference to the irregular imports made by them. The request waiver of demand on the confiscated goods on the ground that the entire demand of duty stands confirmed from the importer is justified. The order of demand of duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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