2018 (2) TMI 28

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.... For the Appellant Shri B. Balamurugan, AC (AR) - For the Respondent ORDER Per: Bench The appellants had filed a Bill of Entry No.758470 dt. 20.12.2008 for clearance of "Cabin operator panel doors" imported from M/s.Doors Movement Technology SL, Spain for a value declared as EUR 29012.11. On scrutiny of documents produced by the importer, it was noticed that while the invoice indicated....

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....ocate Shri G.Derrick Sam takes us to proviso to Rule 10 (2) of Customs Valuation Rules, 2007 to contend that even in case of goods imported by air, even when the cost of transport is ascertainable, such cost for the purpose of calculating the assessable value shall not exceed 20% of the FOB value of the goods. Therefore, in this particular case, only 20% of the FOB value of EURO 29012.11 can be ad....

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....ransportation when ascertainable would be restricted to 20% of the FOB value, as per the Valuation Rules, however pointed out that the appellant has not declared the freight cost on an earlier occasion also in respect of Bill of Entry No.746377 dt. 1.12.2008 and hence they cannot take an excuse that the omission was only inadvertent and not intentional. For these reasons, redemption fine and penal....

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....there has been misdeclaration on the part of the importer. It is also noted that in the very same month for similar items, the same omission had occurred. Viewed in this light, we cannot but take the protestations of the appellant into a pinch of salt. Nonetheless, taking into account that differential duty liability would be calculated only on 20% of the FOB value, and also taking note of the fac....