2017 (12) TMI 1514

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....ped the penalty imposed under Section 114AA Since the allegation in all the three cases against the appellant is identical, all the three appeals are disposed of by this common order. For the same of convenience, the facts of the appeal No.C/21297/2017 are taken. 2. Briefly the facts of the present case are that on the basis of intelligence gathered by the SIIB, Custom House, Cochin that assorted consumer goods were being imported from China by grossly misdeclaring the value as well as the quantity in the imported documents filed before Customs with the active connivance with the overseas suppliers as well as local clearing agent and thereby evading considerable amounts of customs duties, the Special Investigation team had initiated inve....

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....dervalue the imported goods. He further submitted that the statements relied upon by the original authority are not supported by any documentary evidence. He further submitted that in all these cases, the importer has admitted the undervaluation and they have paid the differential duty along with interest and penalty which has also been appropriated in the Order-in-Original in each case. He further submitted that the importer after having paid the differential duty, interest and penalty, have also not filed any appeal against the undervaluation and the penalties imposed on them. He further submitted that once the importers have admitted undervaluation and paid the differential duty along with interest and penalty, then as per Section 28(6) ....