1992 (3) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m the goods on payment of fine of Rs. 30,000/-. The Additional Collector also imposed penalty of Rs. 20,000/- on the appellants. He has also ordered that the assessment of the goods may be done on the enhanced assessable value of Rs. 2,81,136/- as against the declared value of Rs. 1,70,430/-. The facts of the case are that appellants filed a Bill of Entry for clearance of two sets of Infant Incubators. During the examination of the document, it was noticed that the appellant was an authorised agent of M/s. Atom Medical Corporation, Japan, who are the manufacturer/supplier of the goods in question appointing the appellant as accredited agent in India and also to render after-sale service. The said letter was produced by the appellant himself....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 to the effect that they had allowed 40% discount to the appellants. In view of this Certificate, he pleaded that there is no misdeclaration in value and the appeal is, therefore, required to be allowed. They also pleaded that even if it is held that the value is required to be enhanced considering the fact that all the documents were voluntarily produced, there was no mala fide on their part. 3. The learned JDR Shri A.K. Singhal contended that the appellants have been shifting their stand to suit their convenience for avoiding payment of duty on the appropriate assessable value. They have first pleaded that they are the accredited agent of the suppliers and when the customs started their enquiry on the nature of the special relationshi....