2004 (6) TMI 564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order]. -  The present appeals are directed against the orders of the Commissioner of Customs (Appeals), whereby the appellants' appeal against the order-in-original was rejected. In the order-in-original, the adjudicating authority enhanced the value of machines imported by the appellants and consequent to mis-declaration of value of imported machines, the said m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ould manage to get a special discount on the imported machine as against the normal higher prices available to other customers. In the adjudication order, it has been held that, this special discount is not admissible and, hence the higher value was applied. The ld. Advocate pleads that, the indenter nowhere implicates the importer by saying that the importer in any way contributed to the value de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed, has a reason to believe that, the goods under importation are liable to confiscation in terms of Section 111 of the Customs Act. It has not been demonstrated in the order of the adjudicating authority as to how the importer was required to declare the value of the goods on a basis other than on the basis of invoice which he received from the indenter. The authorities have inherent right to re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The differential duty is to the tune of Rs.2 lakhs. The redemption fine of Rs. 2,40,000/- is excessive. The ld. DR counters this position saying that there has been some deliberate mis-declaration and there is no case for showing any leniency in the matter to reduce the fine. 6. I have considered the rival submissions and find that due to passage of time the functional efficiency of the ....