Law: Customs Act, 1969

Section: 25,25A,32,166

(a) Customs Act (IV of 1969)-- --Ss.32, 25, 166--Mis-declaration--Value of imported and exported goods--Power to summon persons to give evidence and produce documents or things--Scope--Appellant imported Epoxy Menthane (Industrial Grade)--Department, on physical examination of the goods, found the goods to be in excess of the declared amount and an invoice of higher value was also found-- Department confiscated the goods, gave an option to the importer to pay redemption fine and imposed penalty--Contention of importer was that the invoice did not relate to its consignment and the shipper had sent the invoice by mistake- Validity--Department had not tried to verify the documents though the importer had stated that the invoice was issued by mistake--Proper investigation/inquiry under S.166, Customs Act, 1969, should have been conducted--Importer had not made transaction with the manufacturer, therefore, any document generated by the manufacturer could not represent as evidence of transaction value--Importer could not be charged for submitting incorrect statement in terms of S.32(l) of the Customs Act, 1969-- Adjudicating authority had not passed the order according to the facts of the case--Confiscation of goods and consequent option to redeem the goods upon payment of fine was excessive and unwarranted, hence, the same was set aside--Department was declared to be at liberty to determine the customs value of goods in accordance with methods provided under S.25 of the Customs Act, 1969--Appeal was disposed of accordingly. (b) Customs Act (IV of 1969)----Ss.25, 25-A--Value of imported and exported goods--Power to determine the customs value--Scope--Department cannot go beyond values fixed under S. 25-A of Customs Act, 1969, as the values are binding--Section 25-A overrides the provisions of S. 25 and empowers the relevant officer to fix by notification in the official gazette, the value of imported goods for the purposes of the Customs Act, 1969. S.C.R.A No.29 of 2010 and Civil Appeal No.629 of 2017 ref. (c) Customs Act (IV of 1969)---S.25--Value of imported and exported goods--Scope--Customs value of the goods is price actually paid or payable for the goods when…

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