1998 (1) TMI 344

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....r : Shiben K. Dhar, Member (T)]. - The appellants filed a Bill of Entry for clearance of 500 Aerial parts (LNB - BCH 027) and the value was declared as Rs. 1,85,734/-. The examination revealed the goods to be 'C' Band, Low Noise Block Converters, Model BCH 027. The goods appeared to have been undervalued. During subsequent search operations some indiscriminating documents in the form of fax addr....

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....sh and excessive. He cites the case of M/s. Shyam Electronics v. Collector of Customs to plead leniency. He submitted that in that case even though confiscation of goods due to under-valuation was confirmed, penalty and redemption fine were reduced. 3. Ld. D.R. submitted that both invoices and fax messages recovered clearly establish the modus operandi involving under-valuation of these good....

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....s to how difference between true value and value for customs was proposed to be arranged. In any case, the fax messages and invoices clearly indicate how transactions were under-valued. These coupled with the fact that similar imports were valued at $ 30 to 32 clearly establishes under-valuation. We do not, therefore, find any infirmity in the order of Collector in arriving at a finding that the g....