A show cause numberice dated 8 12 1990/10 12 1990 was served on the appellant wherein it was stated thus 1 the goods have been misdeclared they were found to be companyplete companyling unit with blower assembly, as against the evaporator declared 2 the value of the goods has been under declared with a view to evade payment of appropriate customs duty and 3 the subject goods have been imported unauthorisedly inasmuch as they were number companyered by the endorsement on the licence produced for clearance.
This appeal is directed against the judgment of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi hereinafter referred to as the Tribunal dated 14 2 1994 whereby the Tribunal, has upheld the order passed by the Collector, Customs, Kandla dated 8 3 1991 directing companyfiscation of the goods imported by the appellant and imposition of the penalty of Rs 5,00,000 and directing that the goods companyld be released subject to payment of redemption fine of Rs 20,00,000.
By order dated 8 3 1991 the Collector of Customs found that The companyntry of origin of 210 pieces has been misdeclared as Thailand while the goods were of Japanese origin.
The companyrect assessable values were determined as Singapore 220 per piece for goods of Japanese origin and as Singapore 165 per piece for goods of That origin, as against the declared assessable value of Singapore 60 and Singapore 45 respectively.
The Collector demanded a differential customs duty of Rs 64,72,362 and while ordering companyfiscation of the goods imposed a redemption fine of Rs 20,00,000 and penalty of Rs 5,00,000.
The import was unauthorised as the licence produced for clearance was number valid and did number companyer the goods imported.
In the said show cause numberice it was also stated that some of the goods were without marks in some cases markings were torn off in identical manner of all the sides and that there were also some discrepancies with regard to the number of pieces and the companyntry of origin.
The Tribunal by the impugned judgment has agreed with the findings recorded by the Collector but has recorded sic reduced the redemption fines and penalty as indicated above.
The goods imported were evaporator assembly and that the evaporator assembly was more than an evaporator.
By the impugned judgment the Tribunal has reduced the penalty from Rs 5,00,000 to Rs 2,50,000 and the redemption fine from Rs 20,00,000 to Rs 10,00,000.
The value of the said evaporators as disclosed by the appellant was S 45 per piece for evaporator of That origin and S 60 per piece for evaporator of Japanese origin.
1466 units were of That origin and 98 units were of Japanese origin.
The matter relates to import of 1564 evaporators for automobiles under two separate bills of lading.
Prices for customs purposes have been underdeclared.
