2002 (10) TMI 723

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....ed, on the finding of the Commissioner that four consignments of automobiles parts imported by Jogani Tyres between 1995 and 1996 were undervalued. The value is based on unit price of US $ 25 per tyre. The goods are stated to have been supplied to the applicant by Interocean Mercantile Company in Singapore and were shipped from Antwerp in Germany, Rotterdam, and Hamburg in Germany. The department's subsequent investigation led to its being supplied by the German Customs rules. Copies of two invoices purported to have been issued by Michelin Tyres, Karlsruhe (Germany) admittedly manufacturer of the imported tyres. These copies bear the address of Michelin Asia (HK) Ltd., and show the ultimate consignee to be Jogani Tyres. Each of the invoice....

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.... the statute. He points out that the Commissioner in his de novo adjudication necessitated by the Tribunal's order, has vastly increased the penalties on the partners and had imposed a penalty under Section 114A of the Act for the first time. He says that a sum of Rs. 10 lakhs has already been deposited. 5. The departmental representative contends that there is no satisfactory explanation offered by the applicant at any time for the presence of the name in the copy of the invoice that has been issued by the Michelin, Karlsruhe. He contends that documents have come from the official Government agency of Germany and it is absurd to allege that it has been fabricated, apart from anything, there is no motive for the German Customs to fabr....