2017 (5) TMI 860

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....axena, Advocate for the Appellant Shri R.K. Manjhi, DR for the Respondent ORDER Per Archana Wadhwa: As per facts on record, the appellant imported artificial leather shoes for gents and ladies and filed the Bill of Entry dated 15.04.2014 declaring prices of the total consignment as Rs. 9,22,691.83/- and assessed the Customs Duty of Rs. 2,58,267/-. 2. On 100% examination of the consi....

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....laration about the brand of the goods, the declarations made by the appellant for the value of the goods cannot be accepted and as such going by the contemporaneous imports available in NIDB, the value was enhanced from Rs. 9 lakhs to Rs. 30.38 lakhs and differential duty of Rs. 4.55 lakhs was confirmed. Further, the goods were held liable to confiscation with an option to the appellant to redeem ....

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....r. In the absence of any evidence on the contrary, we find no merits in the above stand of the importer. As regards the valuation, we note that admittedly the goods were mis-declared i.e. instead of branded items, the same were declared as artificial leather shoe items. It is a fact of common sense that the branded goods are priced much more than the local non-leather Chinese shoes. As such, the v....