2017 (2) TMI 187

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....t. Appellant had filed a bill of entry indicating the purchase value of the said unit as US$ 3000 per unit but the authorities found an invoice showing the unit price @ US$ 11,900 and freight packages of US$ 650. Accordingly, charges of mis-declaration of the value were leveled against appellant. Adjudicating authority after considering the submissions raised, did not agree with the contentions and confiscated the goods with an option to redeem the same on payment of redemption fine and confirmed duty of Rs. 1,97,424/- and a penalty of Rs. 10,000/-. The said order was challenged before first appellate authority and the first appellate authority by an order dated 16.05.2006 remanded the matter back to adjudicating authority to reconsider the....

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....late authority has in the impugned order held that the invoice which has been recovered needs to be considered as genuine by appraising the certificate issued by AXA Power in respect of the value of static frequency converter, by noting that there is no written agreement or contract between the supplier and the appellant and also the appellant s claim that what was imported is only static frequency converter and not the ground power unit not being supported by the facts. We find that these observations of the adjudicating authority in the impugned order are not factually correct, as we see from the records that the appellant had produced the purchase order/work order issued by Indian Air Force to them with regard to the supplies to be made ....