2023 (2) TMI 999

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....ustoms, Excise and Service Tax Appellate Tribunal, New Delhi (hereafter 'the Tribunal') in the respective appeals preferred by the appellants - Customs Appeal No. 50306 of 2022 [SM] and Customs Appeal No. 51272 of 2022 [SM]. 2. M/s Bhavana Jindal Exim Pvt. Limited (appellant in CUSAA9/2023 and hereafter referred to as 'the company') is, inter alia, engaged in the business of exports. Sh S.K. Jindal (appellant in CUSAA 8/2023) is one of the directors of the company. 3. The controversy arises in the context of two shipping bills dated 27.01.2017 (Shipping Bill No. 3718938 and 3718934) which were filed by the company's CHA (M/s. Sadagati Clearing Services Pvt. Ltd.). 4. The shipping bills related to shipment of 'Leather Apparels and L....

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.... was determined at Rs.500 per unit totalling to Rs.3,52,500/. This was also confirmed by Sh. S K Jindal (appellant in CUSAA 8/2023) in his statement. 10. The appellants appealed against the said order dated 10.01.2019 before the Commissioner of Customs (Appeals). However, the said appeals were rejected by an order dated 01.10.2021. 11. The appellants carried the matter in appeal before the Tribunal. These appeals were dismissed by the impugned order. 12. A plain reading of the pleadings as well as the impugned orders, indicates that there is no dispute that the goods in question were over-valued. 13. Ms Goel, the Learned counsel appearing for the appellants submits that although it is admitted that the goods in question are not ....