2019 (2) TMI 608

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....t on the basis of intelligence gathered by SSIB, Custom House, Cochin that assorted consumer goods including Fancy Lights were being imported from China by grossly misdeclaring the value as well as quantity in import documents filed before Customs with the active connivance with the overseas suppliers as well as local clearing agent Shri N.S. Mahesh and thereby evading considerable amounts of customs duties, the SIIB had initiated investigation into the import made by M/s. Globlink Hotels and Entertainment Pvt. Ltd. On the basis of intelligence that Shri N.S. Mahesh was locally clearing the goods for the importers through Customs Broker M/s. Krishna Brothers, the office and residence premises of Shri N.S. Mahesh were searched by the officer....

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....n-Original in each case. He further submitted that the importer after having paid the differential duty, interest and penalty, have also not filed any appeal against the undervaluation and the penalties imposed on them. He further submitted that once the importers have admitted undervaluation and paid the differential duty along with interest and penalty, then as per Section 28(6) of Customs Act, 1962, the proceedings against the importer as well as other persons to whom the show-cause notices were issued deemed to be conclusive. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the evidences on record, I find that there is no cle....