ROYAL IMPORTS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) REJECTING the declared value of Rs. 5,08,602/ - in Bill of Entry No. 303582, dated 28 -11 -2000 and declared value of Rs. 5,24,491/ - in Bill of Entry No. 305485, dated 12 -12 -2000, ld. Adjudicating authority assessed value thereof at Rs. 10,20,672/ - and Rs. 10,12,167/ - respectively. Goods imported by those two Bill of Entries were also confiscated, allowing redemption thereof on payment of fine of Rs. Six lakhs and demanded duty of Rs. 2,24,588/ - under Bill of Entry No. 303582, dated 28 -11 -2000 and. Rs. 2,13,175/ - under Bill of Entry No. 305485, dated 12 -12 -2000 together with interest under law followed by penalty of Rs. 4,37,763/ - under Section 114A of the Customs Act, 1962. The appellant being aggrieved by the order of adjudication came in first appeal and lost the same before the ld. Commissioner (A). Therefore, this second appeal before Tribunal arose challenging the order -in -appeal dated 31 -3 -2003.

(2.) SUBMISSION of the appellant before Tribunal was that the import was made much earlier to the import made by the other importers of Chennai who were M/s. Adarsh Impex and M/s. Asian Impex. Although, the goods imported by the appellant were not similar to the goods of above two importers, the authorities below determined assessable value of the import arbitrarily discarding the declared value. Goods imported by appellant was second quality with less clarity in the glass and packing was also in the plain brown and printed cartons. But compared imports were first quality packed in printed gift boxes. There were no warranting circumstances to equate both goods and enhance value of the imports made by appellant. Confiscation was also not warranted when the goods were not available. Accordingly, redemption fine was not imposable. It was further submitted that levy of penalty of Rs. 4,37,763/ - was uncalled for. Both authorities committed error in law to dismiss the pleas of the appellants.

(3.) HEARD both sides and perused the records.