2014 (1) TMI 1527

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.... Respondent No.3. 2. The petitioner imported fitness equipment from three different places, i.e. China, Korea and the United States of America (US). Upon being issued with Show Cause Notices alleging under-invoicing under various provisions of law, the petitioner approached the Customs and Central Excise Settlement Commission (hereafter referred to as "the Commission") with an application under Section 127B of the Customs Act. The Commission took-up the matter for consideration and subsequently heard all the parties fully. By the order dated 31.10.2013, the Commission held that the proposal of the respondent - Customs authorities and the Directorate of Revenue Intelligence (DRI) that freight and insurance should be worked out at 20% and ....

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....al negotiated value in respect of each of these consignments. This chart includes the consignments imported from M/s. Cybex International, USA and shows a gap between the two values in respect of the import also. The Revenue has relied on this information provided by the applicant to demand duty. The argument made on behalf of the applicant during hearing is not accepted. Similarly, the Bench is unable to undertake a determination of whether the overseas enquiry report relied upon by DRI to enhance the duty demand in respect of 5 consignments imported from Taiwan and 2 imported from Hong Kong as detailed in the addendum to SCN relate to the imports in question. This issue appears not to have been raised with DRI even though the addendum in ....