TaxTMI 
TaxTMI 
2017 (11) TMI 1258
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....eads, plastic resin and metal cup chain for clearance at ICD, Kheda. Based on certain information, the officers of DRI detained the goods and subjected the same for detailed examination. Government approved jewellery valuer was called to examine and give his opinion regarding the consignments. On completion of further enquiry, proceedings were initiated against the main appellant and Shri Gaurav Kushwaha, Director of the main appellant to enhance the value of imported goods, to confiscate the goods and to impose penalties under various provisions of Customs Act, 1962. Earlier, pending completion of enquiry the goods were provisionally assessed and released on execution of bond by the importer. 2. The case was adjudicated resulting in the i....
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....sical verification and cannot be disputed. The Revenue relied on the statement of second appellant which was retracted immediately. There is no mis-declaration in the bill of entry and the invoice filed alongwith the bill of entry ; (iii) the Government approved valuer is not competent to value the present consignment. He is only a jewellery valuer. The valuation report did not mention on what basis the value is recommended. It is not known whether the same is market value or assessable value ; (iv) there is no under valuation of goods. There is no evidence of any extra payment to the supplier ; (v) since the goods were declared with proper description and correct value, there is no ground for confiscating the same and imposing penal....
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....which was filed alongwith the bill of entry was a fabricated one and the invoice which was found in the E-mail account should be considered as invoice for transaction which will establish the attempted mis-declaration of the appellant. We find in this aspect the present case is a peculiar one. The bill of entry which is a statutory document contained the description and value of the goods correctly. The invoice with stamp of the supplier was filed with the said bill of entry. We could not find any substantial evidence to hold that the invoice which is filed alongwith the bill of entry is not genuine or is a forged one. The invoice which is retrieved from the E-mail account of the appellant was never filed with the Department and the same wa....
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....asis of certain documents retrieved from the E-mail account of the appellant, which was never used for customs clearance. We are also not in agreement with the reason recorded by the Original Authority on the liability of the appellant with reference to incorrect description of impugned goods in the bill of lading and IGM. The failure of the appellant to get the IGM and bill of lading amended was construed as a mis-declaration by the Original Authority. We note that these two documents were not to be filed by the importer/appellants. 8. Regarding re-determination of declared value, we note that the Original Authority recorded that the value cannot be determined under Rule 4 and 5 of the Customs Valuation Rules, 2007. We note that before pr....