2026 (6) TMI 459

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....ellant : Shri Hari Radhakrishnan, Advocate For the Respondent : Shri M. Sreekanth, Assistant Commissioner, Authorised Representative ORDER PER : R. BHAGYA DEVI : Briefly the facts are that the appellant M/s. KMK Trading Company filed Bill of Entry No.2708196 dated 15.07.2013 for clearance of 5000 pieces of High Pressure Laminate Sheets (HPL) of thickness 1.8 mm and size 1220 mm x 2440 ....

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....on the proforma invoice dated 05.06.2013 of M/s. Chanzong Yaming Wood Industries Co. Ltd. is misplaced since the laminated sheet therein was mentioned as 2.3 mm with PP covering; while the goods imported by the appellant are of thickness 1.8 mm not having PP covering. He also submits that there is no basis for enhancement of the value and no records have been shared with the appellant to substanti....

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....able value. Thus the declared value of USD 2.4 per sheet for the goods imported vide Bill of Entry no. 2708196/15.07.13 is held liable to rejection as it does not reflect the actual transaction value under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules 2007 and the goods are liable to confiscation under section 111(m) of the Customs Act 1962. The actual value of ....

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.... goods, imported by M/s.Premier Trade Links also show that the value declared in the bill of entry is very low. Further the description of size of the sheet given in the bill of entry is not reflected in the invoice which was submitted at the time of filing the bill of entry shows that it had been fabricated to show a lower value to the customs authority. Hence the malafides of the importer are ev....