2019 (9) TMI 1525

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....), Kolkata. The Commissioner rejected the declared value, re-determined the same, imposed redemption fine and penalties. 2.   Briefly stated, the facts of the case are that: (i)  Electronic items imported vide two Bills of Entry i.e. B/E No. 2740311 dated 5th August 2017 and B/E no. 3429617 dated 29th September 2017 are the subject matter of the case. (ii)  Upon examination of the goods by DRI, the examination reports were as under:   Re: B/E No. 2740311 dated 5th August 2017    Sl Description of the goods declared in the Bill of Entry Description of the goods on examination (Actual)   Total quantity in Pcs. Declared unit value in....

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....y. Item no. 1 (of B/E 2740311) and those at Sl. No. 3 (of B/E 3429617) are identical i.e. SMPS Power Supply Board used for controlled power supply in set Top Box. DRI further found that "MPEG-2 Cards" are used for converting the source signal into contents in a form that can be displayed on the TV Screen or other display device and "SMPS Power Supply Board" is used for controlled power supply in Set top Box. The DRI ascertained the correct value of the goods by referring to NIDB Data for contemporaneous import prices in comparable quantity. The item "MPEG Card with USB Slot/port facility" has been valued at Rs. 49.53 more than "MPEG Card" without USB Slot/port facility". On the basis of such enquiry, the valuation of the consignments ....

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.... 3 SMPS Power Supply Model 008 for Set Top Box SMPS Power Supply Board used for controlled power supply in set Top Box   60,000 19.82 28.6093 4 DVB Remote for Set Top Box Remote for Set Top Box 5,000 13.21 13.21 4.  During investigation, DRI recorded the statements of Sh. Yeshray Singh and Sh. Satendra Singh, respectively Director and Manager of the importer, which were later retracted.   5.  In course of investigation, the importer deposited an amount of Rs. 38,93,712/- towards payment of Customs Duty.   6.  On 21.05.2018, the goods covered by Bill of Entry No. 2740311 dated 05.08.2017, were released upon deposi....

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....the Customs Act,1962. However, an option for redemption was extended on payment of redemption fine of Rs. 16.00 Lakhs under section 125 ibid. vi)  Differential Duty of Rs. 1,40,46,168/- was demanded for the two subject Bills of Entry u/s 28 (8) of Customs Act.1962. vii)  The amount of Rs. 38,93,712 and security deposit of Rs. 50.00 Lakhs paid by the importer was appropriated against the Customs duty of Rs. 1,40,46,168/- viii)  Penalty was imposed upon the importer u/s 114A of the Customs Act, 1962,  ix)  Penalties were imposed upon Shri Satendra Singh and Shri Yeshray Singh  u/s 114AA of the Customs Act, 1962. 8.  With reference to the "PCB for DVB with connector", th....

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.... FO/A/77057-77058/2018 dated 06.12.2018, passed by this Tribunal, re-determined the value of the identical goods as follows: Items Declared Items found Qty. found in pcs. Declared unit price (Rs.) [CIF] Redetermined unit price (Rs.) [CIF] Power Supply for DTH SMPS Card 232200 6.455 28.61 Main PCB for DVB with connector DVB-S MPEG-2 Card 50000 19.363 80.69 10.  The said order is at pages 291 to 314 of the Supplementary Paper Book filed by the Appellant.  The Advocate for the appellant submitted that the item imported is different from those items whose value has been adopted.  He further submitted that value of the comparable goods imported contempor....

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....ocate submitted that the declared value for "SPMS Power Supply Board" is on the lower side as it was purchased on "Stock lot Basis". 15.  Heard both sides and perused the appeal records. 16.  The imported goods are electronic printed circuit board.  A layman will not be able to decide the nature of the product and the possible use for such products by casual inspection.  Reference to the website cannot only be the basis for loading of the value of the imported goods and demanding differential duty.  The goods lying in the Customs' charge need to be examined and a suitable expert opinion obtained as to the nature of the goods.   17.  With reference to "Power Supply for DTH" the Investigating A....