2016 (1) TMI 326

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....ch in the premises of the appellant and others connected with the appellant by the Revenue wherein various incriminating documents were seized by the Department. On scrutiny of these documents, the Revenue found that the assessee was clearing the goods by mentioning lesser value of those goods and, therefore, as per the Revenue, it was the case of undervaluation which resulted in the lesser payment of customs duty. 2. Show cause notice was issued to the appellant pertaining to various goods in respect of which four charts, viz., Charts A, B, C and D, were prepared and in these charts the details of the goods imported from time to time were given. The assessee replied to this show cause notice. Ultimately, the Commissioner passed the o....

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....ents given in Chart 'A' and 'B'. Such a course of action would amount to giving credence to assumptions and presumptions and acting merely on the basis of suspicion which certainly cannot be a substitute for proof. The Investigating agency had more than ample time (they had even sought extention of time for issue of show cause notice) for collecting details of the contemporaneous imports of similar and/or identical goods from the same or major ports or having the matter investigated into with the help of the investigating agency in the exporting country (as had been done in the case of Wings Electronics belonging to the same set of persons). No sustainable evidence has been produced by the investigating agency and no worthwhile comments to ....

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....giving credence to assumptions and presumptions as against the above. Revenue in their memo of appeal has strongly contended that the majority of the goods listed in Chart 'D' are identical to goods described in Charts 'A', 'B'. As such the Commissioner should have applied the same value for the purposes of identical goods listed in Chart 'D'. However, we find that the details of the goods listed in all the above Charts are not available. If the goods listed in Charts 'A', 'B' are identical with the goods of Chart 'D', we accept the ld. DR proposition to pick up and apply the same value in respect of the Chart 'D' goods also. Inasmuch as we have already expressed our inability to do on account of absence of detailed description of goods in ....