TaxTMI 
TaxTMI 
2002 (3) TMI 338
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....ustoms (ICD), New Delhi. The facts of the case, in brief, are as follows : 2. The applicant firm is engaged in the import and trading of various electrical items. The applicant imported four consignments of compact fluorescent lamps (CFL), PL tubes and Night Lamps from China. They filed four Bills of Entry for these imports, the details of which are as under : Sl. No. Bill of Entry/Date Quantity declared (Nos.) 1. 113661, dt. 3-11-2000 63,737 2. 101040, dt. 25-1-2001 2,00,450 3. 102049, dt. 18-2-2001 1,59,995 4. 102282, dt. 27-2-2001 1,23,000 The goods imported vide Bill of Entry No. 102282, dated 27-2-2001 were examined by the Department on 8-3-2001 and on examination, it was found that there was misdeclaration in the quantity of goods imported. It was also further noticed that the applicant had made a misdeclaration of the quantity of goods imported in the earlier three consignments also. The details thereof are as follows : Sl. No. Bill of Entry/Date Quantity declared (Nos.) Qty. as per Bank documents Quantity short declared 1. 113661, dt. 3-11-2000 63,737 1....
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....yment for excess quantity and value was settled with the suppliers of the goods. The applicant was also required to furnish a copy of the Court's Order which had required them to furnish a deposit of Rs. 16 lakhs. Directions were also given to Revenue to explain the position arising out of the examination report of the Bill of Entry dated 18-2-2001 where the goods are claimed to have been examined 100%. 6. Both the parties have complied with the directions given to them in the Admission Order. In the affidavit of Shri Naresh Chopra, the following has been affirmed : (a) that the payment of the imports in question has been made to the exporter through the bank and the details are enclosed as Annexure-I to the Affidavit. (b) that the total amount involved in the transactions is reflected in the invoices presented to the Bank. The invoices presented to the Customs were manipulated only with reference to the quantity. This has been done to increase the per unit value of the goods imported so that the Customs may be in a position to accept the value declared in the Bills of entry and allow the import. Therefore, no other paym....
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....wal Trading Co. - 2001 (134) E.L.T. 316 (Sett. Comm.), where such immunity had been sought and granted. 11. The applicant were directed to file a tabular statement linking the payments made through the Bank with the respective invoice number and date, Bill of Entry number and date and to also file copies of orders placed on the supplier, if any. 12. The Revenue was, however, informed that they are free to make any submissions with regard to the request for grant of immunities within 15 days of the receipt of the Record of Proceedings. The Revenue were also asked to clarify whether the goods seized on 8-3-2001 and 1-6-2001 were provisionally released to the importer/applicant and the Bond/Security obtained for such releases. 13. Both the parties have filed the required documents and submissions as per Paras 11 & 12 above. Revenue have clarified that the goods seized from the importer's premises on 1-6-2001 were handed over for safe custody to the importer and the goods seized on 8-3-2001 have been allowed to be warehoused under Section 49 of the Act. In the submissions made by Revenue under their letter dated 4-3-2002, the Revenue have made the following two ....
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....ot material whether any deposit of duty was made prior to the issue of the show cause notice. In fact, as observed by us in Para 7 of this order, an amount of Rs. 16 lakhs was deposited for securing bail as per the order passed by Additional Sessions Judge, New Delhi. Under Section 127B of the Act, any importer, exporter or any other person can, at any stage of a case relating to him, make an application for settlement of his case. The definition of the term 'case' under Section 127A(b) refer to any proceeding for levy, assessment and collection of Customs duty which may be pending before a proper officer or the Central Government. In this case the proceedings initiated through the show cause notice dated 9-7-2001 are pending before the proper officer of Customs i.e. the adjudicating authority being the Commissioner of Customs, ICD, New Delhi. In view of the above, the second contention raised by Revenue also needs to be rejected. 16. We have carefully examined the records of the case and submissions made before us. We find that the applicants have accepted the entire duty liability of Rs. 25,18,714/- and this amount shall be appropriated towards the duty payable as demande....
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....ed that there was gross under-declaration of the quantity imported and the values declared. We also find that but for the 100% examination of the goods covered by the Bill of Entry No. 102282, dated 27-2-2001, the serious misdeclaration made by the applicant in this case would not have been detected. We also notice from the show cause notice and this has been admitted by the applicant that he had produced forged Bank documents for the clearance of the goods in question. Having regard to these circumstances, we feel that an appropriate fine is called for in this case. Out of the goods seized on 8-3-2001, goods valued at Rs. 17,74,388/- have been imported in excess of the declared quantity involving customs duty of Rs. 11,90,373/-. Similarly the goods seized on 1-6-2001 are valued at Rs. 7,67,838/-. Having regards to the facts and circumstances of this case, we order that the goods seized on 8-3-2001 totally valued at Rs. 36,67,092/- shall be released to the applicant on payment of fine of Rs. 10 lakhs. Further in respect of the goods seized on 1-6-2001 totally valued at Rs. 7,67,838/-, the applicant shall pay a fine of Rs. 3 lakhs. These payments shall be made within 30 days of the ....