2013 (9) TMI 100

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....aining mixed consumer goods. During the IInd check assessment, the invoice value declared at Rs. 5,76,002/- appeared to be too low and hence, the value was enhanced by the assessment group to Rs. 11,51,495.33 and the importer paid a total duty of Rs. 3,10,126/- on the enhanced value. In the meanwhile, intelligence was received regarding the consignment suggesting mis-declaration as well as under-valuation. Therefore, the SIIB(I) of Mumbai Customs undertook 100% examination of the consignment in the presence of two panchas and the importer's representative. The consignment consisted of 853 cartons containing various goods such as Glitter pens, pen holders, tissue holders, empty water bottles of metal, chess game, erasers, stickers, empty pen....

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....rom proposing imposition of penalty on the appellant under Section 112/114A of the Customs Act, and on the Director of the appellant firm, Shri Hanif Kapadia under Section 112(a)/114AA of the Customs Act. The Notice was adjudicated by the impugned order and the enhancement in value and consequential differential duty demand was confirmed. The goods were confiscated with an option to redeem the same on payment of fine of Rs. 15 lakhs. Toys valued at Rs. 40,723/- were absolutely confiscated under Section 111(d) of the Customs Act. Penalty of Rs. 12,66,910/- under Section 114A on the appellant importer apart from a penalty of Rs. 10,000/- under Section 112(a) were imposed. Penalties of Rs. l lakh and Rs. 2 lakhs were imposed on Shri Hanif Kapa....

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.... that initially the assessment was done on IInd check basis. Thereafter, the goods were examined 100% in the presence of independent witnesses and it was found that there was mis-matching of the items found in the consignment and the import declaration. Since most of the goods were not having any brand name or MRP, market survey was done to ascertain the value of the imported goods wherein the authorized representative of the importer participated and after the market survey was conducted, the values were determined and the appellant was shown the results of the said survey. The appellant agreed with the value determined therein and also paid duty on the enhanced value willingly and without any protest. In these circumstances, the appellant....

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.... has admitted to under-valuation and mis-declaration of goods and also discharged the duty liability willingly, he cannot turn around and now say that the valuation done by the Customs authorities is not sustainable in law. It is a well accepted legal principle that "admitted facts need not be proved". In view of the above, we do not find merit in the argument adduced by the appellant and we uphold the determination of the value by the Customs authorities at Rs. 59,10,887/- and the confirmation of duty demand thereon at Rs. 12,66,910/-. As regards absolute confiscation of goods valued at Rs. 40,723/-, during the hearing before us, the appellant had pleaded for allowing re-export of these goods. We find merit in this request. Accordingly, we....