Rumen Dey Vs Commissioner of Customs (Prev.) Shillong (CESTAT Kolkata)
Material Facts
The appellant, acting as Power of Attorney holder of M/s Asha Enterprise, imported OPC/PPC cement in 50 kg PP woven bags from Bangladesh through Muhurighat Land Customs Station during the period from 17.03.2012 to 31.10.2014. Since the product attracted Additional Duty of Customs (CVD) on the basis of Maximum Retail Price (MRP), the appellant requested the Bangladeshi exporter to print the MRP on the bags.
Two Show Cause Notices dated 05.11.2014 alleged that the appellant had evaded Additional Duty of Customs amounting to Rs. 12,113/- and Rs. 72,677/- respectively by undervaluing the goods, on the ground that cement manufactured by the same manufacturer and imported through Agartala Land Customs Station bore a higher MRP of Rs. 320/- per 50 kg bag.
Procedural History
The Adjudicating Authority, by Orders-in-Original dated 06.10.2015, confirmed both duty demands and imposed penalties equal to the duty amounts. No confiscation was ordered as the goods were not available for confiscation.
The Commissioner (Appeals), Guwahati, by Order-in-Appeal dated 05.02.2016, upheld both Orders-in-Original and rejected the appellant’s appeals.
The appellant thereafter filed the present appeals before CESTAT Kolkata.
Legal Issues
The Tribunal considered:
- whether the allegation of undervaluation based on comparison of MRP with imports through another land port was sustainable;
- whether differential duty could be demanded without challenging the self-assessment of the Bills of Entry.
Relevant Statutory Provisions
