to gas filled cylinders and refrigerant 22 gas R 22 .
Being aggrieved by the said order of the Commissioner, the respondent carried the matter in appeal before the Tribunal.
However, R 22 gas filled cylinders were companyfiscated absolutely under Section 111 d of the Act.
Del 1997 89 E.L.T. A 179 Mumbai3 and Varsha Plastics Private Limited Anr.
In relation to the companyfiscation of the R 22 gas filled cylinders, the Tribunal held that the companyfiscation of the said goods was justified on the ground that the said goods had to be imported against an actual user license, which the respondent did number possess.
On 13th September 2002, another statement of the respondent was recorded under Section 108 of the Act, wherein he admitted, inter alia, that there was difference in the items declared and the items actually found and seized under Panchnama, and that the prices of the items, in question, found by the market survey were acceptable to him.
The Commissioner also imposed a penalty of 10 lakhs on the respondent under Section 112 a of the Act.
Subsequently, 100 examination of the goods was carried out on 13th 14th May 2002, and it was found that there was mis declaration with respect to companyntry of origin, quantity and value of the imported items.
Additionally, the Commissioner ordered the companyfiscation of the said goods under Sections 111 d and m of the Act, with the option of redemption on payment of fine of 30,11,525/ .
Ltd. on behalf of M s. IPCO Enterprise, whereby the total assessable value of the goods was declared at 6,75, 796.90/ with duty liability of 3,86,352/ .
On an examination of the bill of entry, invoice dated 17th April 2002, and packing list issued by one M s. Plizer Trading, Dubai, certain discrepancies were numbericed by the Central Intelligence Unit, and therefore, first check appraisement was ordered.
The Tribunal also deleted the penalty levied on the respondent on the ground that since the value enhancement had number been upheld by it, there was numbercause for imposition of penalty.
Accordingly, he companyfirmed the assessable value of the goods at 23,69,838/ and the duty demand of 13,17,091/ as customs duty on them.
On 26th August 2002, the respondent wrote a letter to the Central Intelligence Unit whereby he stated that he had accepted the wholesale prices found out by the department by market survey, and that the case be finalized and settled at the earliest.
Hence, the present appeal.
Due to large number of discrepancies found in the bill of entry, and the fact that the import of R 22 gas filled cylinders required actual user license, the goods were seized on 4th July 2002.
Thereafter, duty liability was calculated in terms of Rule 6A and 7 1 of the Customs Valuation Determination of Price of Imported Goods Rules, 1988 for short the 1988 Rules as it was observed that Rules 3 i and 4 were number applicable due to mis declaration, and Rule 5 and 6 companyld number be invoked as there were numbercontemporaneous imports of similar or identical goods.
On 31st May 2002, the respondent was summoned by the Central Intelligence Unit, and his statement under Section 108 of the Act was recorded.
M s. IPCO Enterprise, Thane, a proprietorship companycern of the respondent imported a companysignment of assorted companysumer goods ranging from glass ware, hair dryers etc.
K. JAIN, J. Challenge in this appeal, by the revenue, under Section 130E b of the Customs Act, 1962 for short the Act is to the order dated 10th December 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, for short the Tribunal whereby the appeal preferred by the respondent has been allowed holding that the assessable value declared by the respondent in the bill of entry should be accepted for the purpose of valuation in terms of Section 14 of the Act.
The bill of entry for the said goods was filed on 3rd May 2002, by M s Vegha Shipping Transport Pvt.
Subsequently, another statement was recorded on 6th June 2002, wherein the respondent stated that he was number aware that he required license for import of certain goods, and that he did number remember the companyntry of origin of some of the goods.
