TaxTMI 
TaxTMI 
2019 (4) TMI 1186
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....mination report was as under : Sl.No. Description of goods declared in Bill of Entry Description of goods found on examination (Actual) Total Quantity in pcs. Declared Assessable Unit Price in Rs. 1. Power Supply for DTH SMPS power supply board used for controlled power supply in Set Top Box 232200 6.455 2. Main PCB for DVB with connector MPEG-2 Card used as main board of Set Top Box 50000 19.363 3. Small PCB with connector for DVD Small PCB with connector for DVD 10000 16.1375 4. Not declared MPEG card for DVD player 10000 undeclared It was noticed that certain items were not declared. The DRI undertook further investigation to ascertain value of the goods not declared as well as to ascertai....
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.... investigation, show-cause notice dated 16.02.2018 was issued and upon conclusion of the adjudication process, the impugned order was issued in which the adjudicating authority held as follows : (i) The declared assessable value is rejected under Rule 12 of Customs Valuation Rules, 2007 ; (ii) The assessable value of the imported goods including those un-declared was re-determined at Rs. 2,06,55,070/- under Rule 9 and Rule 4 of Customs Valuation Rules, 2007; (iii) The imported goods were ordered for confiscation under Section 111 (l) and 111 (m) of the Customs Act, 1962. However, an option for redemption was extended on payment of redemption fine of Rs. 20.00 lakhs under Section 125 ibid ; (iv) Differential duty of Rs. 74,13,247....
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....try said to be of comparable goods imported contemporaneously and argued that the declared value may be accepted by disregarding the value adopted by the Revenue inasmuch as the values sought to be adopted were for totally different goods. With reference to first item. i.e. SMPS Power Supply for DTH, he submitted that these boards were meant for assembly of power supply for DTH, but the Revenue authorities have adopted value for the items, "SMPS Card (parts of Set Top Box for gaining access to internet)". Finally, he has prayed that the appeals may be allowed. 7. The ld.D.R. for the Revenue has justified the impugned order and the following submissions have been made : (i) Certain un-declared goods were found in the consignment at the ....
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....ring investigation undertaken by DRI, it was found on examination of 100% of the imported goods that there were certain goods which were found un-declared. The value of the same was determined by DRI and the same is not being challenged in the present appeal. The appellants are also not challenging the price of PCB for DVB with connector. 11. The un-valuation of the following two items have been alleged by the investigating agency and such loading of value has been upheld by the adjudicating authority : (i) Main PCB for DVB with connector. (ii) Power Supply for DTH 12.1 The DRI has sought to establish that the item at Sl.No.(i) above, is actually meant for use in the Set Top Box and should actually be described as "MPEG-2 Card" . ....