2017 (8) TMI 206

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....nt Shri Ahibaran, Addl. Commissioner (AR) for Respondent ORDER Per: D.N. Panda Appellant's grievance is that when bills received from M/s Shambhu Exports and M/s Kavita Needle Art showed value of goods, followed by Chartered Accountant's certificate, that proved the value of the consignment to be proper and accordingly such value was disclosed in the Shipping bills, but learned adjudic....

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....1 under Section 108 of the Customs Act, 1962. The authority in page 7 & 8 of his order has evaluated the same. When such statement is read, that exhibits to be inculpatory and confessional in its character. That was also never retracted by the appellant nor even the appellant provided any evidence of job working, contract with the job worker to demonstrate the cost of job working, cost of packing,....

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....dingly, adjudication holding overvaluation is established. 7. Ld. Counsel says that the goods were cleared without bond. We may state that when the goods submitted to confiscation, redemption fine was imposable, following the ratio laid down by the Apex Court in the case of Om Prakash Bhatia - 2003 (155) E.L.T. 423 (S.C.) and Siddhachalam Export 2011 (267) ELT 3 (SC). The duty drawback being a fi....