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Valuation

S.No

Citation

Name of the Party

Subject Heading

1

2012 (1) ECS (59 ) (Tri-Che) (272KB)

M/s. Unitech Enterprises

The import of second hand personal computers/laptops, photocopier machines, air conditioners, diesel generating sets allowed only against a licence issued in this behalf. Imposition of fine and penalty on account of repeated offences viz., importing second - hand digital photocopies without licences, undervaluating the same and even misdeclaration of the quantity

2

2013 (1) ECS (98) (Tri-Mum)(230 KB)

M/s Lark Chemicals Pvt. Ltd

Consignment was attempted to be cleared as 'trade sample' by undervaluation. Importer admitted that he was aware of the smuggled nature of goods during earlier period and agreed to pay duty voluntarily. Statements never been retracted. If that be so, the department is not required to prove the foreign origin of the goods and the smuggled nature of the goods

3

2014 (3) ECS (241) (Tri - Mum)(377 KB)

Nirmal Kumar Rathi

The appellant imported goods and paid customs duty on the under- declared value received through normal banking channels. Differential amount was sent to the supplier through hawala or telegraph transfer, etc.

4

2014 (4) ECS (268) (Tri-Del) (173 KB)

M/s. Duggar Fibre Pvt. Ltd.

There is a difference between the description of the goods declared and the nature thereof visible to the naked eye. Had that been scrap that would have been of irregular size without defined length and breadth. Therefore, mis-declaration of description of the goods is established. Once there is mis-declaration of description, the appellant loses right to raise the plea of over valuation because fraud vitiates every solemn act.