2021 (11) TMI 802

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. The investigation revealed that the respondent/writ petitioner imported 'Star Aniseeds' vide 59 bills of entry from April 2009 by declaring the value as Rs. 62.86/- and Rs. 70.88/- per Kg. The imports were from Vietnam, China and Singapore. It is further investigated that the other importers had imported the same 'Star Aniseeds' and declared the value at Rs. 138/- per kg. Therefore, it was reported that the import comprise of 'Star Aniseeds' should be above Rs. 130/- per kg. However, the respondent had imported through Tuticorin Port by undervaluing the same, by declaring the value between Rs. 62.86/- and Rs. 70.88/- per kg., from 2009. The respondent had admitted the above facts in respect of the container number....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... addition, penalty equal to the duty sought to be evaded along with interest thereon was also levied. Aggrieved by the said order, W.P(MD)No.7591 of 2015 was filed to quash the same. 5. The Writ Court had held that two of the declarations made before the China Customs were in foreign language and the writ petitioner in reply to the show-cause notice had sought for the translated and authenticated copies of the said document. When the documents which are in foreign language not known to the writ petitioner, the translated copies and the same should have been furnished. It was further held that when the value declared by the writ petitioner was rejected, the Officer should have determined the value in accordance with Rules. As the principles....