TaxTMI 
TaxTMI 
2025 (10) TMI 462
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....ely and intentionally declaring lower values in the documents submitted to the Customs Authorities. b. That misdeclaration was made in collusion with the overseas supplier who was providing the appellants with parallel invoices with lesser values than the actual transaction values and the appellants were making payment of the declared values through his authorized bank and routing the excess amounts through agents. c. The product-wise discussion on undervaluation of imported goods is detailed below: - i) Concrete Nails: Cargo transportation insurance policy no. PYIE201833252701E00364 dated 21.06.2018 was issued for USD 52962 to M/s. Zhejiang Yuanli Metal Product Group Co. Ltd. China, by M/s. PICC Property and Casualty Co. Ltd., Lishui, China in respect of the goods imported by M/s. Sunshine vide Β.Ε. Νο.7219735 dated 18.07.2018. The importer had however declared the assessable value as USD 35820 in the above referred BOE, thereby undervaluing the goods in the current shipment to the tune of USD 17142 and the % undervalued in respect of nails works out to 32.37%. Based on the above % the actual price per metric ton of nails is arriv....
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....r observed that the Appellant had filed Bills of Entry 9532743 dated 05.01.2019 for import of PVC coated welded wire mesh which was reassessed by the Department at the rate of USD 870 per Metric Ton. The re-assessed value per Kg works out to 0.87 USD which needs to be re-fixed for their previous imports as the said Appellant has not contested the reassessment nor has the duty been paid under protest and has accepted the reassessed value unconditionally., Further shri Nitya Kothari has admitted in his statement dated 27.03.2019 that he has grossly undervalued the goods imported by him for which he has declared higher unit prices after the initiation of investigation by DRI. Therefore, it appears that the said commodity viz., PVC Coated Welded Wire mesh and other similar products imported under 5 Bill of Entry during the period August 2017 to July 2018 are grossly undervalued by the Appellant and the same needs to be refixed on the basis of the re-assessed value. Therefore, the unit prices of these consignments are also required to be enhanced as per the above re-determined prices. iv) Dry wall Screws (Black Phosphate) Dry wall screws (zinc plated): On peru....
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....assessed at the rate of USD 800 per Metric Ton. Shri Nitya Kothari, proprietor of M/s. Goldland vide his letter dates 24.05.2019 has confirmed that the said reassessed values of imported goods were unconditionally accepted by them and have discharged duties on the enhanced prices without protesting the same which indicates that the above unit price is the correct unit price. Hence, the unit price is fixed at USD 800 per MT for the import of screws for the imports effected from January 2018 onwards. The investigation had confronted the appellant with evidences which were recovered during their investigation of the case of under valuation by M/s. Sunshine in respect of Neils and GI Iron wire. d. That Shri Nitya Kothari, the Proprietor has admitted to the statements recorded under Section 108 to the allegations made above. e. That the value declared to Customs by the appellant in respect of imports cannot be accepted as the actual transaction values, in as much as it bears no relationship to the actual values as is evident from the admissions of the Proprietor. f. That the values declared by the appellant to the customs authorities in the Bills of E....
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....ch also lays down the procedure for rejection of declared values and for redetermination of the same. Accordingly, in reference to the table made in their reply which would reveal that the declared values were enhanced by the respective Assessing Authorities of the Bills of Entries. The appellants seeks for cross examination of the officers who had redetermined the declared values in the said seven bills of entries as mentioned in the table made in their reply. v. That the Appellant submits by making a reference to the case of Hon'ble Supreme Court of India in the case of Anil Kumar Anand Vs. Commissioner of customs (Preventive) [2019-TIOL-179-SC]. Further, the appellants also place reliance on the judgement of Hon'ble Supreme Court of India in the case of Century Metal Recycling Pvt, Ltd vs. Union of India [2019 (367) ELT 3 (SC)]. Based on these cases, the proposal for redetermination of values deserves to be dropped. vi. Reliance on the proforma invoice recovered from M/s. Sunshine Marketing is unsustainable and the enhancement of declared values on the basis of already enhanced value is not legal and proper. vii. That the redetermination based ....
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....nopsis: - i. The reliance on sec. 108 statements cannot be relied upon as the same were extracted under threat and duress. ii. Reliance was placed on the ruling of Commissioner of Customs vs. Ganapathy Overseas [(2023) 10 SCC 484] and Geetham Steels Pvt. Ltd and others vs. CCE, Salem, by CESTAT Chennai vide Final Order Nos.40260-40274/2025 dated 21.02.2025 which dealt with sec 9D of Central Excise Act 1944 and sec. 128B of the Customs Act 1962. iii. The allegation of deletion of incriminating documents from electronic devices was unsustainable because the report from C-DAC, Trivandrum was not marked as a relied upon documents. iv. The documents of M/s. Sunshine marketing ought not to be relied upon. v. The contemporaneous import data is not reliable. vi. The reliance on the letter dated 24.05.2019 is unsustainable. vii. The valuation under Rule 9 of the Customs Valuation Rules is not as per procedure. 6. Per Contra, the Ld. Authorized Representative Ms. O.M. Reena appearing for the Revenue, re-iterated the findings in the Order-in-Original and submitted the appeal is liable to be rejected. 7. Heard both sides and ....