TaxTMI 
TaxTMI 
2009 (7) TMI 1019
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....basis and Customs Duty amounting to Rs. 87,538/- was paid vide TR6 Challan No. 98511509, dated 4-7-2008. The Special Investigation & Intelligence Branch (SIIB), Jawaharlal Nehru Customs House intercepted the above consignment and subjected to it 100% examination. It was alleged by the SIIB that only 20% of the goods were in conformity with the declarations made in the invoice and Bill of Entry and the remainder of the goods had not been declared in the Bill of Entry. The SIIB alleged that the mis-declared goods, i.e. crockery and toiletries were of reputed brands such as Luminarc, Crystal D' Arquea, Bohemian Crystal Glassware, L'Oreal, Fa, Axe and Mont St. Michel. Representative samples were drawn from the consignment to determine the valua....
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.... the present appeal. 5. The appellants have contended as under: (i) The adjudicating authority has proceeded to discard the declared value as the transaction value, merely on the ground that the invoice and Bill of Entry presented by them did not depict the correct description, quantity and value of the goods. However, the mere failure to indicate the brand of the goods does not ipso facto result in rejection of the declared value; that the declaration of the brand name is not mandatory as per the Customs Act, 1962 or the trade policy. (ii) At no point of time have the Department disputed the fact that the appellants had purchased the impugned goods on stock lot basis. Therefore, the rejection of the declared value in terms of Rule....
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....me, they had accepted or admitted to have under-valued the impugned goods. 6. The learned SDR, on the other hand, contended that it is a clear case of mis-declaration of the description, quantity and value of the goods. The appellant, in response to Question No. 23, has admitted in his statement dated 7-10-2008 that he did not think it necessary to declare the brands of all goods and also he did not know the exact quantity of the branded items and hence the same was not declared. As per Section 46 of the Customs Act, 1962, the importer, while presenting a Bill of Entry shall at the foot thereof make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to t....
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....resent during the examination of the goods as well as during the market survey, has expressed his satisfaction on the valuation of the goods as he had represented the appellants during the market survey. 7. We have carefully considered the rival submissions and perused the records. We find that the Commissioner's stand that the appellants have admitted to the under-valuation of the goods is not justified. The appellants, vide their letter dated 23-9-2008 that only expressed willingness to pay duty on the basis of regular valuation accepted in the Group for similar shipments of other parties. This submission of the appellants cannot in any way be construed as admission of under-valuation and acceptance of valuation in terms of Rule 9 of t....