2018 (5) TMI 1429

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....ity on the basis of discrepancy in the Chartered Engineer certificate regarding the valuation of the goods doubted the valuation. Accordingly, during the investigation from the website they have taken up the printout of identical crane. The contention of the Department is that showing the same serial number of the crane, show the value amounting to 2,35,000 US $ whereas the appellant's Bills of Entry declared the value of 1,00,000 US $, therefore the value of the machine was enhanced in the adjudication order from 1,00,000 US $ to 2,35,000 US $ and confirmed the demand of differential duty. Interest was also demanded, since the duty and interest was paid and the same was appropriate the goods so imported goods have been confiscated and rede....

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....ssistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. 5. We have carefully considered the submissions made by both sides. We find that the Customs Authority initiated the investigation on the basis that the Chartered Engineer certificate produced by the appellant which suffers from various discrepancies such as that certificate was a photocopy and not on the original letter head of the Chartered Engineer's firm, the certificate did not bear the date of issuance and date of correspondence. On perusal of the certificate, we observed that except the discrepancy pointed out by the Customs Authority all other information is tallying with invoice such as make model, country, year of manuf....

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....hri Manamar Singh Bedi are allowed. Since the demand itself does not exist, there is no question of penalty under Section 114A, consequently Revenue's appeal also does not survive, hence the same is dismissed.   ( Pronounced in Court on 22.05.2018 )   ============= Document 1 R d MNY 113 412 Pack INVOICE SHP То и от Сар 435 TE PAYM Ca Tony Ta Tof 1. 11. 11 DES F SUBTOTAL TAX TOTAL Document 2 ane Network Section 08-13-08 Uk-B-10 Tx 775 T Grav G Link -2: T164. GRE 00 ANNEXURE [5] My work Login! Contact Us Save Cranc Seller Details E-Mail Crane Click on the pluture to view more pictures of....