SANDHYA JEWELLERS Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal No. 100/2006 -AHD/CUS/COMMR(A)/AHD, dated 27 -11 -2006.

(2.) THE facts in brief are that the appellant imported 1926 pieces of silver jewellry weighing 9.300 kilograms through Foreign Post Office. On examination of the post parcel and scrutiny of the documents submitted by the appellant and the proforma invoice withdrawn from the post parcel, the Customs officers found that the appellant had misdeclared the value of the imported goods. The value as per the proforma invoice was 7462.80 USD whereas the appellant had declared the value as 1926 USD and the goods were declared as jewellery made of silver and other metals. Shri Shivam A. Patel, authorized signatory of the appellant in his statement dated 27 -5 -2006 stated that the appellant had placed order for standard silver jewellery having low cost stones whereas the supplier had sent silver jewellery of American standard having high priced stone and that they had no intention to evade customs duty.

(3.) A show cause notice was issued to the appellant asking them as to why the imported silver jewellery should not be confiscated under Section 111(m) of the Customs Act, 1962 (hereinafter called the Act), customs duty of Rs. 58,088/ - should not be recovered under Section 28 of the Act and penalty should not be imposed on Sandhya A. Patel, Proprietor of M/s. Sandhya Jewellers under Section 112(a) of the Act.