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(viii) Test reports of the 54 samples drawn from the goods imported vide bills of entry No. 54.653 dated 09.10.2006, 541277 dated 10.10.2006, 540762 dated 09.10.2006, 563848 dated 12.01.2007 and 563904 dated 12.01.2007, indicated that 33 samples were of Palm Stearin, I sample of Refined Palm Oil, 14 samples of Fatty Acid and 6 samples of palm Stearin composed of Triglycerides (Esters) which leads to the reasonable conclusion that out of the 325.63 MT goods imported by M/s JMD Oils Pvt. Ltd. under the said 5 Bs/E, 61.11% (199 MT) were Palm Steain, 25.93% (84.44 MT) were Fatty Acid, 11.11% (36.18 MT) were Palm Stearin composed of Triglycerides (Esters) and 1.85% (6.02 MT) were Refind Palm Oil and that all these goods wee imported mis-declaring the same as MFA knowingly and with fraudulent intention to evade customs duty.
(a) There was general intelligence that the importers of PFAD and Palm Acid Oil were mius-declaring the description and value of the imported goods and were evading payment of custom duty.
(b) Shri Rakesh Kumar, an indenting agent for Palm Fatty Acid Distillate for various importers in India and several Malaysian firms, in his voluntary statement dated 03.11.2006, inter-alia, stated that the prevailing prices of PFAD (Palm Fatty Acid Distillate) was around US$ 340 PMT in Malaysia; that the landed cost of PFAD in India was around US $ 440 PMT which included US$ 340 MPT for the goods, US$ 50 PMT for drumming and US$ 50 PMT as freight charges; that the local importers and traders asked him to arrange the invoices at price in the range of US$ 180 PMT for mixed acid oil and US$ 210 PMT for PFAD; that accordingly, he contacted the suppliers in Malaysia to issue invoices in the range of US $ 210; and that the suppliers agreed on invoicing those goods at that rate with the condition that the difference of invoice rate and actual rate would be sent to them in advance.
(e) Representative samples were drawn from the containers imported under bill of entries No. 540653 dt. 09.10.2006, 541277 dt. 10.10.2006, 540762 dt. 09.10.2006, 563848 dt.12..01.2007 and 563904 dt. 12.01.2007 and were sent to Central Revenue Control Laboratory (CRCL), New Delhi for chemical test and analysis, CRCL in their test reports reported that the goods covered by the above bills of entry were having the characteristics of Palm Stearin / Fatty Acid / Refined Palm Oil / Palm Stearin composed of Triglycerides of Fatty Acid (Esters).

31. I have also perused the order of this Tribunal in the case of H K International (supra) wherein para 5 of the said order is relevant which records the evidence to allege under-valuation. Same is reproduced herein as under :

5.?After going through the order of the Commissioner we find that he has basically relied upon the following evidences.
(a) There was general intelligence that the importers of PFAD and Palm Acid Oil were mis-declaring the description and value of the imported goods and were evading payment of custom duty.