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TMI Blog2024 (7) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... RG6 Co-Axial Steel Cables-100M in 1920 rolls ii) B.W.C. RG6 Co-Axial Steel Cables-300M in 480 rolls packed in 560 cartons with a declared invoice value of USD 12028. The bill of entry was facilitated under RMS and the importer paid the duty of Rs. 154416/- on the assessable value of Rs. 646231/-as per their declaration. However, on intelligence the consignment was brought back for detailed examination. On examination it was found that the consignment contained goods other than declared goods and also quantity of the goods was found to packed in 700 cartons as against 560 cartons declared by the Appellant, an excess of 140 cartons. Accordingly, investigation was commenced and statements were recorded from the Appellant. The goods were cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore it was a clear case of the mix-up at the Load port. Moreover, this was confirmed by the overseas supplier vide letter dated 04.06.2012. The Learned Counsel further drew our attention to the large number of judgements and submits that the method adopted by the Respondent to assess the value is not in accordance with the Customs Valuation (Determination of Value of Imported Goods), Rules, 2007. During investigation, investigating officer insisted upon the Appellant to produce a letter and only based on the said letter, entire valuation is adopted, which is prima facie, illegal and unsustainable. Mere reliance on a letter purported to have been written by the Appellant cannot therefore be the basis of valuation. There is no pricelist or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not made till receipt of the show cause notice, hence the contention on price is evidently an afterthought only. Moreover, the Appellant has not furnished any other invoice covering the excess goods found in the imported consignment. Further, no invoice is not furnished during personal hearing. The Learned Counsel argued that 150 cartons (However, on examination by Customs the excess cartons found were only 140 cartons) belong to certain other consignment and a clear case of the mix-up at the Load port, adjudication authority held that said contention does not merit any consideration. 6. It is an admitted fact that there is misdeclaration made by the Appellant regarding description and quantity of goods. Thus, goods found in excess are lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a minor difference in the description of the goods declared, contained in 560 cartons and what was found on examination by customs, which cannot be held as complete mis-declaration. However, there is no evidence in the impugned order or the show cause notice to doubt the relation of the goods with the invoice produced while filing the Bill of Entry. With respect to the raw material involved, samples were drawn from the consignment and sent to Customs Laboratory and the report confirmed that sample contains three types of co-axial cables with different composition and with different type of inner core. However, there is no such examination report relied upon by the Respondent, while issuing the Show Cause Notice. If the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be considered as reasonable excuse for mis-declaring such large quantity of goods. Hence, the goods contained in 140 cartons having value of Rs.3,56,510/- are liable for confiscation. Since the Adjudicating authority allowed redemption of the goods and considering the ratio of the judgement of the Hon'ble High Court and this Tribunal in similar cases and also in the absence of any allegation of illegality committed by the Appellant in the past, a redemption fine of 10% and penalty of 5% of the assessed value are reasonable. Considering the same, the redemption fine is reduced to Rs.35,000/- and penalty reduced to Rs.20,000/-. 8. The impugned order is modified to the extent of upholding the value declared by the Appellant for the 560 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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