2025 (7) TMI 492

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.... by the Commissioner of Customs (Appeals). The said order upholds the order dated March 31, 2012 passed by the Joint Commissioner rejecting the declared value of the motorcycle imported by the appellant through a Bill of Entry dated November 21, 2005 and re-determines the value under rule 4 and 10(a) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 [1988 Rules] read with section 14 of the Customs Act, 1962 [the Customs Act] and also confirms the differential customs duty with penalty. 2. The Commissioner (Appeals), in paragraph 5 of the order, has noted that the issue that arose for consideration was whether the motorcycle imported by the appellant was second hand and whether the same was undervalued. In this....

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....m the aforesaid order passed by the Commissioner (Appeals) that the two issues relating to under valuation and as to whether the motorcycle imported by the appellant was old or new were decided against the appellant only because of the statements made by the Director of the appellant company under section 108 of the Customs Act. 6. The issue relating to relevance of statement made under section 108 of the Customs Act was considered by this Tribunal in M/s Surya Wires Pvt. Ltd. vs. Principal Commissioner, CGST, Raipur [Excise Appeal No. 51148 of 2020 decided on 01.04.2025] and it was observed: "21. It would be seen section 14 of the Central Excise Act and section 108 of the Customs Act enable the concerned Officers to summon any person wh....

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....cumstances of the case the statement should be admitted in evidence, in the interests of justice. Once this determination regarding admissibility of the statement of a witness is made by the adjudicating authority, the statement will be admitted as an evidence and an opportunity of cross-examination of the witness is then required to be given to the person against whom such statement has been made. It is only when this procedure is followed that the statements of the persons making them would be of relevance for the purpose of proving the facts which they contain." (emphasis supplied) 27. After examining various judgments of the High Courts and the Tribunal, the Tribunal observed: "28. It, therefore, transpires from the aforesaid dec....