TaxTMI 
TaxTMI 
2006 (2) TMI 178
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....peal was preferred, can be reopened by issue of a fresh Show Cause Notice under Section 28A of the Customs Act, in the light of the Apex Court's decision reported in 2004 (172) E.L.T. 145 (S.C.) in the case of Priya Blue Industries Ltd. v. CC? (2) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the parallel invoices, which were dated prior to the date of Bill of Entry, can be the basis for enhancing the value, disregarding the factual position that no foreign exchange remittance has been made over and above the invoice value submitted to the Customs for assessment? (3) Whether on the facts and circumstances of the case, the Tribunal has acted by an outright refusal to consider....
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....us Enterprises and he was also the Director of M/s. MBO Computers (India) Pvt. Ltd., Chennai. During the search of the premises of the importer, the following incriminating documents were recovered:- (i) Parallel invoices indicating higher prices of the imported goods; and (ii) Cost Analysis Statement. 3.3 Based on the above documents, the revenue proceeded against the appellant under Section 28(1) of the Customs Act (hereinafter will be referred as 'the Act') and the offending goods were proposed to be confiscated and penalty under Section 112(a)/114A was also proposed. Section 28(1) of the Act reads as follows:- "28. Notice for payment of duties, interest, etc. - (1) When any duty has not been levied ....
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....missioner of Customs with his prior approval by any officer subordinate to him: Provided also that where the amount of duty which has not been levied or has been short-levied or erroneously refunded or the interest payable thereon has not been paid, part paid or erroneously refunded is more than one crore rupees, no notice under this sub-section shall be served except with the prior approval of the Chief Commissioner of Customs. Explanation - Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be." (emphasis supplied) 3.4 The only explanation offered by the appellant was t....
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....redundant. On the other hand, the Tribunal took into account the admitted fact that the incriminating documents, viz., the parallel invoices indicating higher prices of the imported goods and the cost analysis statement, were seized from the premises of the appellant themselves and the said documents revealed that the declared value was much less than the value of the items mentioned in the parallel invoices and the cost analysis statement. In the absence of any proper and convincing explanation by the appellant, the Tribunal found that the findings of the adjudicating authority need not be interfered with. 4.2. The Tribunal also found that the cost analysis statement could not be used to enhance the invoice value in respect of the paral....
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....er Section 112(a) of the Act. But, however, the matter was remanded back to the original authority for re-computation of the duty liability and also to enable the original authority to decide the fine and penalty to be imposed subject to the subsequent orders to be passed after re-computing the duty liability. Against which, this appeal has been preferred by the appellant. 5. From the above facts and circumstances of the case, all the questions, except question No. 1, revolve on the factual findings based on the search conducted in the premises of the appellant and the seizure of the two incriminating documents referred to above and the findings rendered by the adjudicating authority as confirmed by the appellate Tribunal in that regard ....