2018 (7) TMI 1230

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.... Amo A Juan Querendon" from M/s Televisa, Mexico vide aieway Bill No.7064757092 dated 29.12.2007 through DHL express who is authorized courier for the Appellant. The courier filed CBE form, IGM No.A03805 Courier Bill of Entry No. 40740 dt. 29.12.2007 by declaring the value of US$ 190 (AV Rs. 7572/-). 2. The Appellant M/s Sahara One Media & Entertainment Ltd. had imported another consignment of 16 Beta Tapes of Programme namely "Lalola" from M/s Dori Media Group Ltd, Tel Aviv, Israel vide aieway Bill No.4689556244 dated 27.12.2007 through DHL express who is authorized courier for the Appellant. The courier filed CBE form, IGM No.18035, Courier Bill of Entry No. 40898 dt. 30.12.2007 by declaring the value of US$ 80 (AV Rs. 3188/-). 3. T....

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.... of imported goods), Rules 2007. The importer in the case of AWB No.7064757092 dt. 29.12.2007 has declared value of Rs. 7572/- as against the Assessable Value of Rs. 14,39,478/-. In the case of AWB No.4689556244 dt. 27.12.2007 importer has declared value of Rs. 3188/- as against the Assessable Value of Rs. 6,62,646/- The Courier had signed declaration as to the correctness of declared value, and they have been authorised by the importer to clear the same. The said fact of mis-declaration could be known during examination of contract copy and the importer have mis-declared the value to evade the customs duty. For the said act of mis-declaration of value, the goods are liable to confiscation under Section 111 (m) and the importer is liable fo....

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....ficer, the invoice if any relating to the imported goods. The value of the goods were misdeclared to evade duty what so ever the reason for nondeclaration may be on the part of the importer. It may be deliberately or on the belief that the same need not to be done. It was held that the breach of the provision would attract penalty even if there is guilty intention or not. The Adjudicating Authority thus rejected the declared value and enhanced the same. He also ordered confiscation of goods under section 111 (m) with an option to redeem the same on payment of redemption fine of Rs. 2,00,000/-. He also imposed penalty of Rs. 50,000/- upon the Appellant M/s Sahara One Media and Rs. 2,00,000/- on M/s DHL Express under Section 112 (a) of the Cu....