2006 (1) TMI 507

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....V.K. Agrawal, JDR, for the Respondent. [Order]. - Heard both sides. Appellant filed this appeal against the order in original passed by the Commissioner of Customs. 2. Brief facts of the case are that appellant made an import of cosmetics material and filed Bill of Entry declaring the value of the goods Rs. 38,58,715/-. Along with Bill of Entry the appellant filed two invoices coveri....

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....t, the supplier sent four more invoices which was immediately submitted to the custom authority, in this situation, there is no mala fide on the part of the appellant with intend to evade payment of duty.   It is also argued that the appellant at their own produced additional four invoices, covering the goods and asked for amendment in the Bill of Entry, hence the impugned order is not s....

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.... Entry declaring the value of the goods at Rs. 38,58,715/- covering two invoices. At subsequently after 5 days appellant asked for amendment in the Bill of Entry by producing four invoices in respect of the goods valued of Rs. 23,29,771/-. There is no correspondence or communication from the exporter that there is any mistake in sending the goods in excess under the two-invoices. The Bill of Entry....