2019 (8) TMI 1553

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....STAVA, MEMBER (TECHNICAL) Shri J. C. Patel, Ms. Shamita Patel and Shri N.S. Patel, Advocates for the Appellants Shri R.K. Dwivedly, Authorized Representative for the Respondent ORDER Per: S.K. MOHANTY Briefly stated, the facts of the case are that M/s. S.G. Impex had filed the Bill of Entry No. 899592 dated 22.06.2009 for clearance of 369 cartons of different goods viz. 16700 sets of Fron....

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....acking box, with the intent to undervalue/evade duty, the officers of the SIIB (import) initiated investigation and found that the importer M/s. S.G. Impex had not declared the specific parameters of imported goods such as model nos. of front panels which had a direct bearing on the value of the goods. They also found that the quantity declared in the invoice and the packing list did not tally wit....

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.... (Import), Mumbai vide the impugned order dated 27.04.2010 has rejected the declared value and re-determined the same under Section 14 of the Customs Act, 1962 read with Rule 3 (4) and Rule 9 of the Customs Valuation Rules, 2007 at Rs. 5,55,88,783/-; confiscated the seized goods, providing the option to the importer to redeem the same by paying a fine of Rs. 1,50,00,000/-; confirmed demand of diff....

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....ertain information/records submitted by the appellant namely, comparative chart along with Bill of Entry showing contemporaneous import made by the importer M/s. S.G. Impex; data with regard to the imported goods reflected in the system etc., were not properly examined at the adjudication stage. Further, the submissions of the appellant that the valuation should be done under Rule 4 ibid were also....