Law: Customs Act, 1969

Section: 25(1),32,32(3),32(3A),79,79(1)(a),79(4), 80,80(2),80(3),83,180,193,195

Law: Customs Rules, 2001

Section: 113

CUSTOMS ACT, 1969 (IV OF 1969)---Sections: 25(1), 32, 32(3), 32(3A), 79, 79(1)(a), 79(4), 80, 80(2), 80(3), 83, 180, 193 & 195 - Customs Rules, 2001 Rule: 113 - SRO 371(I)/2002, dated 15.06.2002 - Checking of goods declaration by the Customs – Mis-declaration - Declaration and assessment for home consumption - Issue of Show Cause Notice before confiscation of goods or imposition of penalty - Power of Board or Collector to pass certain order - Import of consignment by the appellant - Refusal by the Customs Deptt. to clear the imported goods on declared value - Increase of value by the Dy. Collector of Customs - Re-assessment order passed - The Collector of Customs (Appeals) upheld the re-assessment order - Challenge to - FACTS The Appellant imported a consignment of Quartz Wall Clocks from Hong Kong and e-filed the GD, declaring the true, complete and correct particulars. The Customs Department refused to clear the imported goods and assessed the GD on enhanced value. The Deputy Collector of Customs, again increased the value on the basis of the direction of the ADC- II, without any cogent evidence/specific reasons, passed the re-assessment order on 28-12-2018. The Appellant aggrieved and dissatisfied with the re-assessment order filed an appeal before the Collector of Customs (Appeals), who passed the Order-in-Appeal. Being aggrieved and dissatisfied with the impugned Orders the appellant filed the instant appeals before this Customs Appellant Tribunal. ARGUMENTS Advocate of the Appellant reiterated the contentions of the appeal and contended that the Deputy Collector of Customs, as per instructions of ADC-II, re-assessed the GD keeping in view the material and market price of the items. It was pointed out that the clocks were assessed at mere 0.80/kg, therefore, after discussion, it was decided to increase the rate to US$.1.2/Kg, therefore, the Deputy Collector of Customs again re-assessed the GD on 19-12-2018. The learned DR straight away argued that the cases were finalised after proper opportunity of hearing was conducted, & subsequently passed the proper Order-in-Appeal thus supporting the charges leveled in the assessment order & subsequent Order-in…

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