2013 (8) TMI 852

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.... We have heard Shri Prabhat Kumar, learned Counsel. According to him so far as 22 machines imported by the appellant were concerned, there was absolutely no mis-declaration. But basing on suggestion of intelligence, Revenue went against the appellant to impose customs duty of Rs. 22,81,831/-. Accordingly prayer of the appellant was not to call any pre-deposit when bank guarantee of Rs. 6,40,000/- ....

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....d Bill of Entry (Form) Regulations 1976, read with Rule 11 and 14 of the Foreign Trade (Regulation) Rule 1993 and Rule 3 of the Foreign Trade (Exemption from Application of Rules in certain cases) order 1993, with willful intention to evade customs duty. The said goods, therefore, appears to be liable to confiscation under Section 111(d) and 111(m) of the Customs Act, 1962.    c) M/s ....

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....the Customs Act, 1962.    e) Sh. Jaspal Singh Batra and Jaspreet Singh Batra both are the Directors of M/s Welco Overseas Pct. Ltd. and they were obviously responsible for undervalued import of old and used second hand machines though their firm M/s Welco Overseas Pct. Ltd. by presenting improper import documents so as to manage the import of goods by under invoicing and to evade cust....

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....ara 35 of the order. 5. Prima facie, it is case of mis-declaration in this appeal. But we do not express any opinion on such mis-declaration at this stage. Without prejudice to the grounds of appeal of the appellant and leaving both the sides to lead defence on evidence to test veracity thereof in the cause by regular hearing the appellant is directed to deposit Rs. 5 lakhs (Rupees five lakhs o....