2018 (4) TMI 1115

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....llants have filed Bill of Entry No. 7332944 dated 11.11.2014 and declared the import of 'Server' and certain related items. The Customs authorities noticed that the value declared for the imported goods appears low and further that the invoice attached was from the third party. Hence, additional documents were called for from the importer and the goods were examined on first check basis. In response to the query by the Customs, the importer submitted the relevant quotation obtained from M/s Solid State Solution Limited, UK, as also the sale invoices no. 12285 and 12286 dated 31.10.2014. Taking together these two invoices, the goods were valued as under : Item Part Number Description Qty Unit Cost....

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....ook the view that the importer had mis-declared the imported goods and after issuance of show cause notice, order dated 12.11.2015 was passed by the original authority; the declared value was rejected and the correct assessable value was re-determined and differential duty was demanded. Penalties were also imposed on the importer as well as CHA. When the issue was challenged before the Commissioner (Appeals), the impugned order was passed in which the findings of the original authority was upheld. Hence, the present appeal. 3. With this background, we have heard Sh. Mohan Lal, learned counsel for the assessee-Appellants and Sh. R.K. Manjhi, learned DR for the Revenue. 4. The learned counsel submitted that the imported 'Server' was sup....

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.... equipment is on record. The assessee-Appellants have also furnished copy of the two invoices both dated 31.10.2014 in which the correct value of seven items imported have been given. It is seen that the importer has declared only a fraction of the correct value of the imported goods. Consequently, mis-declaration on the part of the importer stands established and hence, goods are liable for confiscation under Section 111(l),(m) of the Customs Act, 1962. 7. Upon perusal of the two invoices, we note that the seven items were mentioned in the two invoices out of which the value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software. However, we note that the amounts....