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Explanation - Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be."

(emphasis supplied) 3.4. The only explanation offered by the appellant was that the parallel invoices and the cost analysis statement seized from the premises of the appellant were unsigned documents and they were used by them only for marketing purposes and not for evasion of duty. However, the Commissioner refused to accept the explanation offered by the appellant and held that the charges of mis-declaration and suppression of facts for the duty short-levied stand proved, in view of the parallel invoices indicating higher prices of the imported goods and the cost analysis statement seized from the premises of the appellant themselves. Since the imported goods, which were under-valued and were already allowed clearance, were liable to be confiscated, the Commissioner imposed a fine of Rs.6.8. Lakhs in lieu of confiscation and also imposed a penalty of Rs.6 lakhs under Section 112 (a) of the Act with a further demand of differential duty of Rs.24,43,415/- under Section 28 (1) of the Act.