CROWN MILK SPECIALTIES PVT. LTD. Vs. CC

JUDGEMENT

(1.) THE Appellant being aggrieved by the Adjudication order dated 15.10.2008 passed by the ld. Commissioner, giving rise to following consequences came in appeal before Tribunal:

(2.) 1 The Appellant imported used dairy equipment called Benhil Butter Wrapping Machine - Model No. 8380 under EPCG Scheme. For such Import, Bill of Entry No. 509438 dated 29.4.08 was filed declaring value thereof as AUD 40000 i.e. Rs. 15,02,880/ - (CIF) on the basis of a certificate dated 1.2.08 issued by overseas Chartered Engineer. Customs Authority taking help of NIDB data relating to similar brand of different model i.e. 8304 and 8345 ranging value of Rs. 1.36 crores to Rs. 1.84 crores doubted the value of import. There was also material before Customs Authority in respect of same importer who had imported similar machine like the impugned import through a Bill of Entry No. 668921 dated 11.2.08. For such earlier import the value declared was AUD 75000 i.e. Rs. 28,17,900/ -. But that was assessed at AUD 84500 on the basis of Chartered Engineer's certificate in India. Observing the value declared in the impugned import through Bill of Entry dated 29.4.08 to be low, the Authority took help of a Chartered Engineer and that Engineer valued the impugned import at AUD 82,500 i.e. Rs. 30,99,690/ - on 31.5.2008. Accordingly, the machine imported was seized on 13.6.08 by a Panchnama of that date.

(3.) LD . DR Shri Sumit Kumar appearing for Revenue submits that finding made by the ld. Commissioner as to fraud in para -12 of the order holds good in view of place of loading apparent from page 27 (invoice) is Melbourne while page -28 which is a bill of lading shows the place of loading as Dublin. This inconsistency proved the fraudulent act of the Appellant. Similarly the valuation certificate at page -30 showed nothing material particulars for which contravention of -Cus. dated 12.2.2008 was noticed. He also submits that the department's valuation certificate made the case clear that the machinery was to be valued at AUD 82,500 i.e. Rs. 30,99,690/ -.