2025 (5) TMI 1934

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....s, Chennai through Air Cargo Complex, Chennai was taken up for investigation by DRI and the said Bill of Entry was filed for clearance of 1239 kgs. of goods declared as "China Glass Imitation Stone". The commercial invoice accompanying the said Bill of Entry apparently indicated the value as $12 per Kg. and the total value was $14,868. The examination of the said cargo appears to have been conducted in the presence of one Shri G. James claiming himself as the IEC holder and the Proprietor of M/s. Royal Traders, Chennai; on examination, the DRI officers appears to have found "888" brand glass Chatons of various sizes instead of what was declared; the same was seized by drawing a mahazar on 06.10.2010. As a consequence, it appears that the st....

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....d Representative for the Respondent. 5. From the perusal of the Order-in-Original and the Statement of Facts and Grounds of Appeal urged before us, we find that the Proprietor of M/s.Royal traders has not claimed the ownership of the imported goods in question; so also the other appellant, namely Shri S.Iqbal has claimed that he is in no way concerned with the imports under dispute and that therefore, the alleged discrepancy in evaluation could not be imputed against him. The other crucial fact that remains intact, is that the payment of Rs.6,88,328/- on 26.10.2010 towards part payment of differential duty by M/s.Royal Traders. The said amount has been appropriated towards duty. 6. We have carefully considered the impugned order, document....