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2. Facts are briefly recapitulated Mr. Aditya Batra imported a consignment of 40,000 pieces of memory cards of STRONTIUM brand Micro SD Memory cards of 2GB capacity, made in Taiwan. The consignment was imported through EMS Speed Post parcel having tracking parcel having tracking No. EA 108-652-615-HK. In the Speed Post documents, accompanying the parcel, the contents of the parcel were declared as PERSONAL EFFECTS/CLOTHS/SEE INLAY having declared value of HKD 720. On examination, the contents were found to be 40,000 pieces of memory cards of STRONTIUM brand Micro SD Memory cards of 2GB capacity, made in Taiwan. Declared were B grade slow microprocessor unbranded made in China. Taking into account the contemporary price of the identical goods, the value of 40,000 memory cards worked out to Rs. 56,36,400/- involving customs duty of Rs. 5,27,342/-. In terms of the provisions of Section 82 of the Customs Act, 1962 the Speed Post receipt meant for Customs declaration, having tracking number EA108-652-615-HK and accompanying the parcel is to be treated as entry for the purpose of the Customs Act. The description and value of the parcel was mis-declared and accordingly the parcel was seized on 09.02.2012.

9. On the other side, Revenue reiterated that it is clear case of mis-declaration with an attempt to smuggle branded memory cards Strontium in the guise of personal effects. Price declared is so law that it does not justify price of ever unbranded memory cards. Earlier they have declared HKD is only 720 H. dollars. However there was later revised to 4800 H dollars. But department on the basis of contemporaneous imports of Strontium brand memory card has revised price to Rs. 56,36,400/-. Actually this price along with mis-declaration has already been accepted by Mr. Batra.

10. It is observed from the perusal of Commissioner Customs Order-in-Original No. VII(HQ)10/ACE/Adj./40/2012/15492 dated 11.10.2012 that he has analyzed the whole issue very minutely and has arrived at very appropriate conclusion that appellant his misdeclared memory cards as unbranded and slow microprocessor B grade through these were found to be branded Strontium brand of higher value. Of course misdeclaration of value and Brand is admitted. Following extract clearly point out the findings establishing all the charges of misdeclaration, showing brands goods as unbranded goods and under valuation resulting in differential duty of Rs.5,27,342/- calculated based as contemporaneous imports of identical goods I find that based on intelligence that huge quantity of memory cards was being smuggled from Hong Kong to New Delhi through EMS Speed Post by mis-declaring its description, an EMS Speed Post Parcel having EMS tracking No. EA108-652-615-HK was detained and examined on 15.12.2011 and found to contain 40,000 pcs of Memory Cards. The consignee Mr. Batra (Shri Aditya Batra, Noticee 2), House No. 7, National Park, 1st Floor, Lajpat Nagar, New Delhi through his letter dated 16.12.2011 submitted that the parcel contained personnel effects, which were shipped by their shipper. The recovery of the memory cards is contrary to the declaration filed by Shri Aditya Batra, Noticee No. 2. It is noted that the memory cards were STRONTIUM brand of 2 GB capacity, whereas the same were declared as Slow Micro processor B grade (unbranded made in China) in the copy of the invoice submitted by Mr. Batra with his letter dated 16.12.2011 as well as during his statement tendered on 07.02.2012. I also find that the photocopies of the invoice submitted by Mr. Batra on both the occasions show the same of foreign supplier of these memory cards as Hainan Peing Hua National Industries Co.-Unit 704, Tai Yau Building, Portland street, Mongkok, Kin,whereas the original copy of the invoice submitted by Mr. Batra through his letter dated 15.02.2012 shows the suppliers name as Pride Oasis HK Ltd., Hainan Peng Hua National Industries Co., Unit 704, Tai Tak Building, Kin Hong Knog. This variation of the invoices has not been explained by the notices even in their reply to the show cause notice or at the time of personal hearing.

11. In view of above investigations and findings of the Commissioner, it is clearly established that 40,000 pcs Strontium Brand Micro SD Memory Cards of 2GB capacity made in Taiwan were fraudulently imported in the inlay of personal effect though a parcel by way of mis-declaration and under valuation. It also clearly comes out Shri Aditya Batra who is regular importer has tried to import Branded memory cards made in Taiwan in the guise of unbranded memory cards made in China. Mr. Aditya Batra has admitted in the statement recorded under Section  108 of Customs Act 1962 that he indulged in smuggling and was ready to pay the differential duty and penalty. It is also concluded that Strontium brand micro SD memory cards have been smuggled. Further department has been able to establish that there is huge under valuation. Earlier declared invoice value was HKD 720 only. But later on, it was declared as HKD 48000.00 @ HKD 1.20. However when the department was able to show identical imports of Strontium Brand micro SD memory cards, undervaluation was accepted by Shri Aditya Batra and assessable value was determined at Rs.56,36,400/-. It is also on record that invoice was manipulated to suit his design to hoodwink the Revenue to cause injury.