2018 (8) TMI 505

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....d. Faraz Anees ( Adv ) for Appellant Shri Mohd. Altaf, Assistant Commissioner ( AR ), for Respondent ORDER Per : Archana Wadhwa As per facts on record the appellant imported a consignment of different types of „Nutritional Supplements‟ from M/s Universal Nutrition, New Burnswick, USA under the cover of invoice dated 20.04.2016. On arrival of the goods the appellant filed an inbond ....

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....ons were recorded. Shri Nitin Agarwal proprietor of the importer appellant in his statement recorded on 26.07.2016 deposed that they have imported the goods from M/s Universal Nutrition, who had supplied the same by offering "buy one get one free" offer and accordingly, inbond BOE was filed by them. On being questioned as to whether free supply offered by the overseas supplier was declared by them....

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....ervaluation of the goods which stand culminated into the impugned order passed by the Commissioner confirming demand of duty and confiscating the imported goods with an option to the appellant to redeem the same on payment of redemption fine of Rs. 17,00,000/-. In addition penalty of Rs. 4,00,000/- stand imposed upon the appellant in terms of Section 112(a) of the Customs Act, 1962. 4. On going t....

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....ion in the Bill of Entry has clearly mentioned against the involved entries as "two bottles", though under the column quantity of each package, the said extra bottles have not been specified. The fact of mentioning two bottles against the concerned serial numbers in respect of some of the supplements is indicative of the appellant‟s bona fide. And it cannot be said that there was any mis-dec....