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Judgment
SI. No.,Description,Value (US$)
1.,Used and Old GE DXI CT Scanner Machine (Model 2003),"31,000
2.,Used and Old GE DXI CT Scanner Machine (Model 2001),"29,000
,Total,"60,000
contrary their letter dated 21-4-1999 clearly points to acceptance of the enhanced value by them, the cited decision advances the cause of",,
the department rather than that of the Appellants contrary to the claim by the learned Counsel.""",,
Thus, the valuation has to be upheld in the present case.",,
However, it is a fact that nothing has been brought out in the impugned order which shows that the appellant mis-declared the goods or declared a",,
value which was different from the amount which was actually paid to the suppliers. Appellant even submitted a Chartered Engineer certificate from,,
Japan in support of the valuation. It has also to be noted that although it gave consent to the valuation and gave up its right for show cause notice or,,
personal hearing the fact remains that it was so done to avoid delay in clearance and accumulation of demurrage charges. Thus, it is simply a case of",,
valuation dispute devoid of any mens rea on the part of the appellant. Consequently, it is a case for demand of differential duty on account of valuation",,
rather than a case warranting confiscation and/or penalty. As has been held by Supreme Court in the case of Handtex Vs. CC, Raigad (supra) ""every",,
change made by the assessing officer during the course of assessment whether relating to rate of duty or value need not lead to an inference of mis-,,
declaration by the importer.""",,
It is also pertinent to note that the appellant never consented for confiscation and penalty and did not forego its right for a show cause,,
notice/personal hearing with regard thereto. Therefore, confiscation and penalty have to be held to have been ordered in violation of the principles of",,
natural justice and for that reason also they cannot be sustained.,,
In the light of the analysis above, the appeal is partially allowed only to the extent that the confiscation/redemption fine and penalty are set aside",,
(but the valuation is upheld).,,