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Tribunal held that Commissioner erred in holding it was a case of smuggling
Tribunal held that Commissioner erred in holding it was a case of smuggling
Sony Impex imported photo copier parts through Kolkata Port, and cleared goods on payment of duty. DRI initiated investigation on the ground that goods were misdeclared and under-valued. Commissioner increased CIF value of goods and ordered confiscation and imposed penalty. Tribunal held that Commissioner erred in holding it was a case of smuggling and goods were misdeclared. It directed assessment of BE on declared value.-900369
1. The appellant imported a consignment of photo copier parts through the Kolkata Port.
2.The appellant filed a Bill of Entry for assessment of the said goods and thereafter clearance thereof upon payment of duty as assessed.
3. DRI initiated investigation on the ground that the goods were misdeclared and under valued.
4. A show cause notice was issued to the appellant.
5. Commissioner of Customs increased the CIF value of the goods and ordered confiscation and imposed penalty.
6. Pursuant to the direction of the Tribunal the Commissioner held a de novo adjudication proceedings and allowed redemption of the said goods but increased the redemption fine, and penalty.
7.On appeal, the Tribunal held as under:
8. In this view Commissioner has erred in holding that the case is a case of smuggling by mis-declaration of almost everything and that all the circumstances of the case pointed to that direction.
9. The Commissioner also erred in holding that the goods were found to be misdeclared.
10. In the premises aforesaid, the appeal is allowed, the impugned order be set aside and the respondent Customs Authorities directed to forthwith assess the BE on the declared value and classification thereof, with consequential relief to the appellant.
Case Reference - Sony Impex vs Commissioner Of Central Excise,
Customs, Excise and Gold Tribunal - Calcutta
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