2015 (10) TMI 268

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....ods imported by appellants through three bills of entry were assessed by Customs noticing misdeclaration of the value thereof. Copies of such documents are available at page 27 to 38 of the appeal folder. Ld. Commissioner (Appeals) has recorded in his order that imports of similar goods were made prior to 1998. In 2001, DRI detected that the goods of the kind imported by appellant were undervalued....

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....relied on the statement recorded from the appellant under Section 108 of the Customs Act, 1962 to act against the appellant. That statement being recorded at the belated hour and also under duress that does not lend any credence to Revenue. Apart from such fact, there were three types of goods imported with following description : (a) Secondary / defective CRGO electrical steel sheet cuttings/ st....

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....the three bills of entry were deliberate misdeclaration which caused prejudice to Revenue. 4. Heard both sides and perused the records. 5.1 Appellant's allegation that 108 statement was recorded at the belated hour and also under duress is not substantiated by evidence showing raising of the said grievance before the higher authority nor any FIR filed. Therefore, plea of the appellant on thi....

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....lant or request to Revenue was made to make reference for technical report before making clearance. On such ground no provisional release was also sought. For no such act of appellant it does not appear that it has come out with clean hands. Therefore it has become so difficult in the absence of any technical report of examination of the goods to disturb valuation. Accordingly, appellant failed on....