2017 (3) TMI 912

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....t the same order seeking for confiscation of the goods cleared by M/s Spak Exports and for non-imposition of penalties on the CHA. 3. Heard both sides and perused the records. 4. On perusal of the records it transpires that an investigation was carried out on an intelligence that some importers were utilizing regular import channels for importing various consumer items such as VCD players, Car Stereos, Video Cassettes, for handicam cameras, mobile accessories etc., and declared very low price and also for various contraventions undertaken. Enquiries were conducted on various importers and one of them is the main appellant Spak Exports. Statement of the Proprietor of the main appellant was recorded in respect of 16 Bills of Entry which are....

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....ed by the Dy. Commissioner of Customs to file manual Bill of Entry; that there was no brand name mentioned on the VCD players, telephones, video cassettes, walkman type VCD and the goods were imported from Dubai but the country of origin was shown as China. All these facts are undisputed by the lower authority hence manual filing of Bill of Entry cannot be made an issue which is sought to be. (b) Adjudicating authority rejected the declared price based upon the information available with them but subsequent to the rejection of the transaction value, the assessable value has to be determined in order to discharge the duty liability on the imported consignment. In paragraph 16 of the impugned order the adjudicating authority has recorded th....