2009 (3) TMI 821

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....rder per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the following amounts are required to be pre-deposited. (i)      Customs Duty of Rs. 1,81,814/- under Section 28(2) of the Customs Act, 1962 and (ii)    Equal penalty under Section 114A of the Customs Act, 1962. The period involved is from March, 2004 to June, 2004. 2.&ems....

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....so, again the department cannot reopen the assessment. He relied on the decision of the Hon'ble Apex Court in the case of CC, Calcutta v. South India Television (P) Ltd. - 2007 (214) E.L.T. 3 (S.C.) wherein it has been observed that "therefore, the charge of under-invoicing has to be supported by evidence of prices of contemporaneous imports of like goods. Section 14(1) speaks of "deemed value". T....

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....DeL) wherein the Tribunal has ruled that value in the export declaration can be accepted when the invoice indicates a different value. She also relied on the decision of the Tribunal in the case of Orson Electronics Pvt. Ltd. v. CC, Mumbai - 1996 (82) E.L.T. 499 (T) wherein it has been held that value declared to Japanese Customs in export documents is much higher than the value declared to Indian....