2018 (6) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Shri Vishal Rohra and Shri Haresh Rohra by using IEC of M/s Rudraksh Enterprises. The department investigated the case regarding undervaluation. In the investigation, certain insurance documents were found which shows higher value of the goods as compared to value declared in the import documents. The case against the appellant is that he facilitated with the IEC of Rudraksh Enterprises to the actual importer. Therefore, he was involved in the offence of undervaluation of imported goods. 3. Shri Prashant Patankar, Learned Consultant appearing on behalf of the appellant drawn my attention to para 18.23 of the order wherein the adjudicating authority has given a finding for the charges against them. He submits that even from the finding of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A cannot be made responsible. In support of this he places reliance on the following judgments. i. Commissioner of Customs, Tuticorin v. Moriks Shipping & Trading Pvt Ltd 2015 (317) ELT 3 (Mad.) ii. Commissioner of Customs, Mumbai v. M Vasi 2003 (151) ELT 312 (Tri.Mumbai) iii. Vetri Impex v. Commissioner of Customs, Tuticorin 2004 (172) ELT 347 (Tri.Chennai) iv. Akanksha Enterprises v. Commissioner of Customs, Mumbai - I 2006(203) ELT 125 (Tri.Del.) v. GM Enterprises v. Commissioner of Customs (Export), Nhava Sheva 2010 (262) ELT 796 (Tri. Mumbai) 5. Shri Manoj Kumar, Learned Authorised Representative appearing on behalf of Revenue reiterates the findings of the impugned order . He particularly refers to para 18(a) of the impugned ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at the time of filing the Bill of Entry viz Signed invoice, Packing list, Bill of Lading or Delivery Order/Airway Bill, GATT valuation declaration form, Importers/CHA's declaration, Letter of Credit, wherever necessary, Insurance document, Import license, where necessary, Industrial License, if required, Test report in case of items like chemicals, DEEC Book in original, where relevant, Catalogue, technical write up, literature for machineries, spares or chemicals, as applicable, Separately split up value of spares, components, machinery, Certificate of Origin, if preferential rate of duty is claimed. In this instant case the insurance documents recovered from Shri Vishal Rohra showing insured value of goods pertaining to the imports a....