2010 (10) TMI 425

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....SE for short) which filed a Bill of Entry on 2-6-06 for clearance of "INORGANIC COMPOUND OSMIUM IETRAOXIDE" of declared quantity of 37.15 kg and of declared value of Rs. 69,993/-. The goods was allowed to be cleared on payment of duty of Rs. 24,713/- based on the declared value. Later on, the department launched investigation into the above import. The CHA of the appellant stated that the appellant had imported 1500 ampoules of Osmium Tetraoxide and that the latter was constrained to declare the gross weight as 37.15 kg. Data about certain 'contemporaneous' imports of identical commodity were collected and the same indicated the average value of the commodity to be Rs. 6346.32 per unit. Numerous statements of the appellant were also recorde....

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....ods. The counsel has also suggested that the case be remanded to the Commissioner so that the appellant would be able to make an effective reply to the show-cause notice and the adjudicating authority would be able to pass fresh order on merits in accordance with the principles of natural justice. 2. The learned Jt. CDR has opposed the plea for remand. He has referred to the facts of the case, as also to the evidence available on record against the appellant. He has made an endeavour to expose the profile of the appellant's conduct vis-a-vis the impugned proceedings. He submits that, though in the show-cause notice the average of contemporaneous imports values was adopted for determining the assessable value of the goods, the adjudi....

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..... These facts and circumstances have brought out a sad profile of the appellant's conduct. Before this Tribunal, he is proved to be dishonest inasmuch as, in his affidavit, he stated a lie by stating that he never filed any income tax returns. Today he has told us the truth but he has not offered any satisfactory explanation as to why he chose to state a lie in the affidavit. The affidavit was filed in support of the present application, wherein the prayer is for waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts adjudged against him by the learned Commissioner. The appellant has, by his conduct, shown that he has prayed for the said relief through dishonestly swearing an untrue fact before the Tribunal. T....

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....hta. However, he was not in a position to give the identity of Mr. Ashok Mehta. Ultimately, in the affidavit dated 27-7-06, he admitted that he, and no one else, was responsible for the subject import. There is no evidence on record to show that the fact recorded by the appellant in the affidavit was subsequently retracted. Yet another important factual aspect emerging, in this context, is about the quantity of the goods. In the affidavit, the appellant claimed that the correct weight of the goods imported by him was 1500 grams only and that the weight declared in the Bill of Entry was the gross weight including the weight of the packaging material. This plea is hard to believe, inasmuch as the net weight of the goods is 1500 grams and the ....