2022 (10) TMI 966

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....rential duty of Rs. 4,02,602/- under section 28(2) of the Customs Act, 1962 along with interest and equal penalty under section 114A of the Act. 2. Briefly stated the facts are that Gujarat Pickers Industries Limited (here- in-after referred to as "Appellant") imported the consignment of PVC Flex Sheet LF-238 by way of filing Bills of Entry and cleared the imported goods for Home Consumption from ICD, Customs, Sabarmati, Ahmedabad, the details of which are as under: Sr. No. Bill of Entry No. and date Description of Goods HSN Code Declared /Assessed at CIF value (US$ per SQM) Qty (In SQM) Inv. No. & Date 1 621798 05-04-2006 PVC Flex Sheet LF- 238 - 340 GSM 39199090 0.30/0.30 54036 TC-06- 0011/ 02-03-2006 2 6237....

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....s Tribunal vide Order No. A/1175/2018 dated 07-02-2018 set aside the OIA and remanded the matter to the adjudicating authority inter alia with a direction that the matter is to be decided after supplying to the appellant a copy of import documents of the imports by the said Tower Overseas. 2.2 It is not in dispute that the said copies of documents of imports were thereafter supplied to appellant vide letter dated 30-08-2019 and after considering the submissions of the appellant, adjudicating authority vide its OIO dated 20-02-2020 again confirmed the demand of duty and further imposed penalty under section 114A of the Act and the said OIO was upheld by Commissioner (appeals) by his OIA dated 13.05.2021. It is against this order of Commissi....

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....all. It is his submission that during the same period of imports by the appellant, there have been imports of the similar item @0.27USD/SQM at the port of Mumbai by Yash Enterprise which is lesser than the price at which appellant imported the said items during the month of June 2006. It was further submitted that in any event, transaction value of the imported goods as declared should have been accepted in absence of any allegation or evidence of violation of any of the clauses of proviso to Rule 4(2) of the Rules, and since there is no allegation or evidence of payment of any amount over and above the invoice value of the supplier, the transaction value should be accepted. 4. Shri Vijay G. Iyengar, Learned Superintendent (Authorized Repr....