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2005(185) E.L.T.95 (Tri.- Mumbai)
Ms. Jyoti Balasundaram, Vice-President and Shri Moheb Ali M.
Order Nos. A/212-217/2005-WZB/C-1, dated 3-2-2005 in Appeal Nos. C/561,562,
582,583, 610 666/97-Bom.
Valuation (Customs)- Misdeclaration-Once goods are misdeclared, department has a right to reject transaction value and revalue them-Second hand garments, which are not permitted to be imported under import policy, can be assessed as per best judgment method-Panchnama drawn at time of seizure and value of seized goods arrived at after examining each piece-No fault can be found with the method Section 14 of Customs Act,1962[para7]
REPRESENTED BY:S/Shri Anil Balani and ManojSanklecha,
Advocates, for appellant
Shri K .K .Srivastva, JDR for the
[Order per : Moheb Ali M, Member (T),- CIU is one of the many agencies in the Customs Houses. M/s. AL. YaseenEnterprises imported garments misdeclaring them as Rags, filed the Bs/E got the goodsexamined, paid duty applicable to Rags, took out of charge, loaded the precious cargo into five trucks, took leave of everyone concerned and were in the process of leavingwhat one calls ‘Customs area’. The CIU got wind of it and pounced on the hapless importer, got the consignment unloaded and examined it all over again. Much to the chagrin of the importers and to the joy of the CIU, it was found that 84 bales out of the imported goods contained garments and the rest (9bales and 20 gunny bags) mutilated woollen rags. The consignment was sized not only for misdeclaration but also for import without a valid licence. These days only premutilated garments could be imported without a licence.