2009 (2) TMI 588

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....e Respondent. [Order per : K.K. Agarwal, Member (T)]. - The brief facts of the case are that the appellant has imported certain consignment of HR coils etc. which were declared by him of defective quality but later on was found to have been misdeclared as the same was of prime quality only. This was confirmed both by the test report as well the letter from the supplier who admitted that by mist....

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....s adopted on the basis of LME bulletin indicating the international price prevailing during the relevant period. A show cause notice was issued demanding duty at the price arrived at on the basis of LME bulletin and duty amounting to Rs. 6,49,005/- was demanded. This show-cause notice was adjudicated by the Commissioner who confirmed the duty along with interest and imposed penalty of equivalent a....

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....urance on the same as is evident from Annexure B attached to the show-cause notice. He submitted a copy of the LME bulletin showing that the price adopted by the department were CIF prices. It was submitted that if the same is taken into account the duty demand will get reduced to Rs. 2,28,109/- only. 4. Heard both sides. 5. We have considered the submissions. We find that the appellan....

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....the prime goods, the goods were described to have scratches, dents etc. but still the supplier admitted that they were of prime quality. Therefore, we hold that the retraction is an after-thought and duty can be demanded on the basis of a confessional statement as has been held by the Apex Court in the case of Balbir Singh, AIR 1957 SC 216, Naresh J. Sukhwani, 1996 (83) E.L.T. 258 (S.C.) and Surje....