2004(173)E.L.T.46 (Tri.-Kolkata)

IN THE CESTAT,EASTERN BENCH,KOLKATA

S/Shri. V.K.Jain,Member (T) and M.P.Bohra,Member(J)

AANCHAL INTERNATIONAL

Versus

COMMISSIONER OF CUSTOMS (PORT),KOLKATA

Order No. A/294/KOL/2004,dated 6-5-2004 in Appeal No.CDM/144/2003

Valuation (Customs)-Mis-declaration of description and quantity –Imported goods found to be old and used garments and not range as declared- Importer admitted mis-declaration of quantity and description in his reply and further agreed to pay duty calculated @U.S.$0.45 per kg. – Admissions are best proof and do not require any further proof – Value rightly fixed@ U.S.$ 0.45per kg. – Section 74 of Customs Act,1962 [para6]

Appeal dismissed

CASE CITED

Gagret Woollen Mills Pvt.Ltd.v.Collector ¾1994(5)R.LT.614(CEGAT)

¾Distinguished. ……… ……………………………………………[Para 4,5,6]

AANCHAL INTERNATIONAL v. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

REPRESENTED BY: Shri Tamir Hossain, Advocate, for the Appellant.

Shri N.K .Mishra, JDR, for the Respondent.

[Order per : M. P .Bohra, Member (J)]. – This appeal has been filed against the Order-in Original passed by Commissioner of Customs (Port), Kolkata on 19.5.03.

2. Brief facts of the case are that the Directorate of Revenue Intelligence, Kolkata initiated an inquiry into such imports. During the course of inquiry, it was found M/s. Aanchal International, 8-Nepal Bhattacharjee Street , Kolkata, have submitted bills of entry for clearance of the goods declared as completely mutilated old synthetic woollen rags. Details of the bills of entry, descriptions of the goods were given. On physical examination of such consignments, it revealed that the imported goods were old and used garments and not premutilated rags as declared. It was further revealed that the total quantity of the imported goods was 85825 kgs. instead of 61956 kgs. as declared. As such, there was a mis-declaration in classification as well quantity. A show cause notice was issued by the Director of Revenue intelligence (DRI), Kolkata and the Commissioner of Customs (Port), Kolkata, confiscated the goods and fine of Rs. 1,95,000/- was imposed in lieu of confiscation. A personal penalty of Rs. 90,000/- was imposed on M/s. Aanchal International and the provisional assessment was done at the assessable value calculated at the rate of U.S.$0.45 per kg. The appellant has preferred the appeal against this Order.

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6. In the present case, the importer submitted his reply to the show cause notice on 20.4.2001 wherein he admitted that there had been a mis-declaration of both description and quantity. He further agreed to pay duty on the excess goods and requested for early adjudication. The importer vide his letter dated 28th March, 2003, requested for waiver of personal hearing and agreed to pay duty on the assessable value calculated at U.S.$ 0.45 per kg. It is clear from the above admission that the importer had admitted regarding mis-declaration of quantity and description in his reply and further agreed to pay duty calculated at the rate of U.S.$ 0.45 per kg. Admissions are the best proof and it does not require any further proof, Under these circumstances, the Commissioner has not committed any error in arriving at a conclusion about the mis-declaration of quantity and description of the goods imported by the appellants and also rightly fixed the value calculated at the rate of U.S.$ 0.45per kg. In so far the order rendered in Gagret Woollen Mills (supra), the facts of the case are different. In Gagret Woollen Mills, case, the appellant imported the goods i.e. rags were cut into two or three pieces and were not completely premutilated. But in the present case as revealed during the course of inquiry, the imported goods were old and used garments and not rags as declared. Hence, the facts of Gagret Woollen Mills cases are distinguishable and the ratio of the case is not applicable in the present case.

7. We do not find any force and any merits in this appeal and the same deserves to be dismissed.

8. Accordingly, the appeal is dismissed.