2017 (11) TMI 1444

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....nce Tauro, Advocate for the appellant - Raj Agencies; None for other appellants Ms. Vinitha Sekhar, Jt. Commissioner (AR) for the respondent ORDER Per: D Panda Appellant Raj Agencies is represented by Shri Lawrence Tauro, Advocate. He submits that even if the goods are mis-declared and valuation thereof is disturbed, there cannot be any redemption fine since the goods were not avail....

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....ported, proper adjudication was made. A syndicate of smugglers had hand in glove. Rajesh Jain and Mahesh Lokhare were members thereof. Both of them were aware that goods were imported from China and that was only from one supplier viz., Wenzhou Huishunda Industrial Trade. 3. Revenue further submits that the copy of the letter discovered by investigation in the course of investigation establishe....

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....rters and caused prejudice to the Revenue. Mis-declaration of description and value of the imports were practice of the appellants. E-mails recovered in the course of investigation proved mis-declaration of the goods and that was also to be found deliberate. Undervaluation of import made by Ariza Impex was proved. 5. On the above premises, prayer of Revenue is that Revenue being prejudiced, the....

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....ns to cause loss to Revenue. Adjudication order was passed on the basis of vital evidence gathered by investigation. The only relief that can be granted to the Raj Agencies is that there shall be no redemption fine since imports were not under bond and no penalty can be simultaneously imposed on the proprietor Shri Rajesh Jain and Raj Agencies who are one and the same. Accordingly there shall be p....