2010 (9) TMI 620

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....ed 3-1-2006 was set aside. CO/35/2007 is connected to this appeal. 2. Heard both sides extensively. 3.1 The relevant facts, in brief, are that the respondent imported various machineries from a German supplier and filed Bill of Entry No. 2616 dated 30-10-2002 declaring the value as 10,000 Euros, CIF supported by supplier's invoice No. 040/08/2002 dated 30-8-2002. There was a dispute about the age of the machinery as to whether they were more than 10 years old not and consequent violation of provisions of EXIM Policy and the goods were subjected to adjudication and permitted to be cleared on payment of redemption fine and penalty. The value declared by the importer was accepted. 3.2 Subsequently, in pursuance of investigat....

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....ubsequently produced any evidence regarding then taking up the matter with the foreign supplier. He relies on the decision of the Tribunal in the case of Konia Trading Co. v. Commissioner of Customs, Jaipur reported in 2006 (199) E.L.T. 644 and in the case of Chandra Impex Pvt. Ltd. v. Commissioner of Customs, New Delhi reported in 2008 (224) E.L.T. 583 and submits that in the facts and circumstances of the case, the documents procured through Indian Embassy of Belgium should be relied upon. He seeks setting aside the order of the Commissioner (Appeals) and restoration of the order of the original authority. He also submits that the confiscation ordered at the time of release of the goods initially was relating to violation of EXIM Policy a....

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....oth sides and perused the records. 7. On the question of manner of receiving documents from Customs formations of a foreign country, through diplomatic channel by the Indian investigators, the procedure cannot be imposed by Indian Custom authorities. The document received through diplomatic channel has been duly countersigned by the officials of the assisting foreign country. Therefore, we have no reasons to doubt, the documents relied upon by the Custom department. As per the invoice forwarded by the First Secretary, Belgium the value of the consignment declared by the exporter appears to be 19,000 Euros. The price declared by the respondent to the Indian Customs which is as per the invoice produced by them is 10,000 Euros. Apparen....