2025 (6) TMI 271

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....rmation Technology and Information Technology enabled Services. The appellant had imported one quantity of "Firepower 4110 NGFW APPL 1U 2X NETMOD Bays K9" from their overseas company on free of cost basis for self use. The appellant filed courier Bill of Entry CBE-V No. 027155 dated 25.06.2017 declaring the value of the product as USD 100. To ascertain the correct value, the goods were detained and further investigation initiated by the Department. Later, the appellant submitted letter dated 04.07.2017, received from their overseas entity, indicating the correct value of the goods as USD 64,496.42. It is informed that the said goods were one of the seven items shipped to the appellant by the supplier and there occurred an error due to misco....

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....y about the correct value of the said server and declared accordingly to the Customs. He has submitted that since they are a STP unit, there is no intention whatsoever to undervalue the goods which has been imported by them for their self use. He submits that the impostion of penalty as well as direction for confiscation and the quantum of fine is too harsh, hence, the order may be set aside. Alternatively, he has submitted that the imposition of fine and penalty being too harsh, in the circumstances of the case, when there is no intentional violation of the law nor mis-declaration of the facts and a bona fide error in disclosing the correct value of the imported goods, the fine and penalty be reduced. In support he has referred to the judg....