SELECTION ENTERPRISES Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) THIS is an appeal against O -I -A No. C3/96/0/2002 -SEA and C. Cus No. 217/2002, dated 30 -5 -2002 passed by the Commissioner of Customs (Appeals).

(2.) THE appellants imported consignments of assorted chocolates of various brands and other items from Dubai and declared the GIF value of US $ 4,357.50. On the basis of the declared value, duty was paid. However the SIIB of Chennai Custom House conducted detailed examination of the goods and also market enquiries and found that the goods have been grossly under -valued. Proceedings were initiated against the appellant. The original authority in the adjudication proceedings demanded the differential duty of Rs. 8,15,661.56 after fixing CIF value of the goods imported at US $ 16,739.30. The goods were confiscated. The redemption fine of Rs. 5 lakhs was imposed. A personal penalty of Rs. 1 lakh was also imposed. The appellant was not successful in his appeal before the Commissioner (Appeals). The Commissioner (Appeals) in his order has confirmed the order of the Original Authority. Hence the appellant has come before this Tribunal against the impugned order.

(3.) SHRI A.K. Jayaraj learned Advocate appeared on behalf of the appellants and Shri M. Raja Ram learned JDR appeared for the department. The learned Advocate urged the following points :