2019 (6) TMI 335

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....mar Tripathi, Advocate for Appellant Shri Shiv Pratap Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides duly represented by learned advocate Shri Satyendra Kumar Tripathi appearing on behalf of the appellant and learned AR Shri Shiv Pratap Singh appearing on behalf of the Revenue, we find that the appellant filed a bill of entry for clear....

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.... 3. On the above basis, proceedings were initiated against them by way of issuance of show cause notice dated 13.09.2012 proposing to enhance the value of the consignment from declared value of Rs. 26,75,273/- to Rs. 37,67,687/-. Differential duty to the extent of Rs. 1,85,212/- was confirmed and appropriated against the duty already deposited by the importer. The demand of interest was also co....

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....tion 114AA in respect of evasion of duty to the extent of Rs. 6,524/-. 4. The said order of the Adjudicating Authority was upheld by Commissioner (Appeals) and hence the present appeal. 5. After hearing both the sides, we find that the enhancement of the assessable value stands done by the Lower Authorities based upon the comparison of the original commercial invoices issued by the Chinese s....

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.... of the passing of the order. As such while upholding the imposition of penalty to the extent of 100% in terms of said Section 112, we hold that if the appellant deposits the said penalty within the period of 30 days from the passing of the present order, the same shall stand reduced to 25%. As regards penalty imposed under Section 114 A and 114AA of the Customs Act, we are of the view that as the....