TaxTMI 
TaxTMI 
2019 (2) TMI 973
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....e appellant are, engaged in importing automobile motor parts such as Heat Exchanger, Condenser and magnetic clutch assemble. The Customs entertained a view that the appellant had been importing these items at heavily under invoiced price including parts of air conditioner, accordingly the officer of SIB, New Custom House, New Delhi visited the premises of the appellant and resumed two Bills of Entry viz. Bill of Entry No. 113121 dated 17.11.1997 and Bill of Entry No. 10080 dated 17.1.1998. The appellant had imported the consignment of aforestated parts and the same were cleared after assessment and examination by the Customs. It was found during the investigation that the appellant has imported heat exchanger, filter drier, magnetic clutch ....
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....with those of M/s Sanden Vikas (I) Ltd. Not only that, he could also negotiate a discounted price to the extent of 30% from the supplier however, he could not submit the country of origin certificate. In the country of origin certificate, it was agreed by Shri G.R. Batra that the same indicated origin of Japan. It was explained by him that heat exchanger and condenser imported by them at Singapore $4 per piece after mutual meeting in China. However, same has been embossed made in the Japan in order to get market popularity. Similarly, filter dryer which had also been imported Singapore $ 7.15 per piece by M/s Sanden Vikas at the strength of invoice of M/s Product International Pvt. Ltd., Singapore but the same is not comparable with the imp....
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.... has already been made under provisions of Section 17 of the Customs Act and the consignment were cleared on payment of duty in the year 1997 and 1998. However, demand has been raised in 2002 after the lapse of 4/5 years. The assessed Bill of Entry was not appealed against by the department and, therefore, is not open to the Revenue to raise the demand under the provisions of Section 28 of the Customs Act as there was no mis-declaration on their part. Reliance was placed on the decision of Hon'ble Supreme Court in the case of Collector of Central Excise, Kanpur Vs. Flock (India) Pvt. Ltd. - 2000 (120) ELT 285 (SC) and Priya Blue Industries Ltd. Vs. CC (Pre.). - 2004 (172) ELT 145 (SC). Ld. Advocate therefore, argued that the impugned order ....
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....vide Bill of Entry No. 605118 dated 9.12.1997 imported by M/s Sanden Vikas India. The aforesaid import made by the appellant travelled to Hon'ble CESTAT in G.R. Batra Vs. Commissioner of Customs, Trivandrum - 2006 (206) ELT 843 (Tri.-Del.), wherein it is held as under : "5. We have considered the submissions made by both the sides. In this case, the value of the condensers imported by the appellants were enhanced solely on the ground that the condensers imported by M/s. Sanden Vikas India Limited, Faridabad from M/s. Sanden Corporation, Japan were valued at US $ 45.60 per piece. We find that M/s. Sanden Vikas India Limited, Faridabad had imported condenser from Sanden Corporation, Japan where identification mark for these condenser are 0....
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....importing concern was recorded. These statements were used in the adjudication to show that the importer as well as the CHA has stated that the condenser imported by the appellants were identical to those imported by M/s. Sanden Vikas, Faridabad. We find that nowhere in the statement of CHA this fact has been stated. Revenue also could not show this after verification of the statement. We find that in the statement of Shri G.R. Batra, Prop, of the appellant concern, it is stated that "I have been shown a copy bill of entry No. 113121 dated 17-11-1997 filed by my company along with invoice No. 57521 dated 30-10-1997 issued by M/s. Uniden Systems (S) PTE Ltd., Singapore and corresponding country of origin certificate. It is true that in the c....