Delhi ), ,MANU/CE/0007/2020
Anil Choudhary#Bijay Kumar#26CE1020MiscellaneousELT#MANUAnil Choudhary,TRIBUNALS2020-1-1622581,22821,22818,93165,22720,22710,22708,22836,22835,15723,22564 -->
MANU/CE/0007/2020
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
Customs Appeal No. 51768 of 2016 (Arising out of Order-in-Original No. 04/KJ/PR. COMMR/2016 Dated 03.03.2016 passed by Principal Commissioner of Customs (Preventive), New Delhi), Customs Appeal No. 51783 of 2016 (Arising out of Order-in-Original No. 04/KJ/PR. COMMR/2016 Dated 03.03.2016 passed by Principal Commissioner of Customs (Preventive), New Delhi), Customs Appeal No. 52269 of 2019 (Arising out of Order-in-Appeal No. CC(A) CUS/D-II/Prev/NCH/217-218/2019-20 Dated 29.05.2019 passed by Commissioner of Customs (Preventive), Delhi) and Customs Appeal No. 52754 of 2019 (Arising out of Order-in-Appeal No. CC(A) CUS/D-II/Prev/NCH/217-218/2019-20 Dated 29.05.2019 passed by Commissioner of Customs (Preventive), Delhi)
Decided On: 09.01.2020
Appellants: H.S. Chadha and Ors. Vs. Respondent: Commissioner of Customs (Preventive)
Hon'ble Judges/Coram:
Anil Choudhary, Member (J) and Bijay Kumar ORDER
Anil Choudhary, Member (J)
1. The issue in these appeals being common - undervaluation of tyres imported by the appellant company is for trade and further the companies are under same management. Under common investigation against both the appellant Companies - M/s. Indo Silicon Electronics Pvt. Ltd. and M/s. Vortex Industries Pvt. Ltd. and the common managing director namely Shri H S Chadha revenue alleged undervaluation and rejected the transaction value. Thereafter revenue determine the valuation and have demanded differential duty along with order of confiscation and penalty. In both the cases, penalty has also been imposed on Shri H S Chadha, who is also in appeal before the tribunal in both the cases.
2. The appellants M/s. Indo Silicon Electronics Pvt. Ltd. and its Director Shri H S Chadha are in appeal against the order-in-original dated 03.03.2016 wherein the Ld. Adjudicating Authority have:-
a. Rejected the declared value under Rule 12 of Customs Valuation Rules 2007 and redetermined the value.
b. Confirmed the differential duty demand of Rs. 55,17,472/- for the past imports, and Duty of Rs. 1,64,800/- and Rs. 1,38,919/- for Bills of Entry Nos. 6708636 and 6708637 both dated 10.03.2014
c. Ordered for recovering interest under section 28AA of the Customs Act 1962
d. Imposed Penalty of Rs. 55,17,472/- under Sections 112/114A & 114AA of the Customs Act 1962.
e. Imposed Penalty of Rs. 10,00,000/- under Sections 112/114A & 114AA of the Customs Act 1962 on the Director of M/s. Indo Silicon Electronics Pvt. Ltd., namely Shri H S Chadha
f. Duty of Rs. 4,74,512/- deposited and Bank Guarantees furnished during Provisional Release were appropriated
3. The appellants M/s. Vortex Rubber Industries Pvt. Ltd. and Shri H S Chadha are in appeal against the order-in-appeal dated 27.05.2019, whereby the order-in-original dated 13.10.2016 was upheld wherein the Ld. Adjudicating Authority had:-
a. Rejected the declared value under Rule 12 of Customs Valuation Rules 2007 and redetermined the value
b. Confiscated the goods with option to redeem them on paying Fine of Rs. 1,75,000/- under section 125 of the Cust........