2008 (4) TMI 118

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.... the exporter had overvalued the goods, Stainless Steel utensils and cutlery exorbitantly and declared excess quantity. TEC was penalized and a fine was imposed to redeem the goods vide order No. 15/01 dated 20-3-2001. The buyer was M/s. Maliko Enterprises, Singapore and consignee a party in Srilanka. Sixteen of such consignments previously exported had been entered for import at Srilankan Customs declaring much lower value in tune with the Singapore/UAE supplier's invoice. Copies of Bills of Entry furnished by Srilankan Customs showed that they were the same consignments as exported by TEC. Srilankan Customs had enhanced the value declared for assessment of import duty in most of these cases. Based on the invoice raised by the Singapore/UA....

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....o basis to revise the export value declared by them in the shipping bills. They had procured SS utensils locally and the bills for purchase were produced before the adjudicating authority in support of the declared price. If the Commissioner was not convinced he could have arranged to verify the prices from the local suppliers. The value and weight of the consignments exported had been verified by the appraisers of Customs and let export order issued in each case. The only evidence for the findings in the impugned order was photocopies of import declarations by the Srilankan buyers. Authenticity of the said declarations were totally suspect. Photocopies which were unauthenticated were not of evidentiary value and could not be relied on. Mor....