“6.2 In the era of self assessment, importers are required to declare the correct description, value, classification, notification number, if any, and themselves assess the customs duty leviable, if any, on the imported goods in terms of section 17 and section 46 of the Customs Act, 1962 and also in terms of the Bill of Entry (Electronic Declaration) Regulations, 2011. Further, there is an exhaustive checklist for importers/CHA for filing EDI Bill of Entry and correctness of the declarations made while filing Bill of Entry has to be certified by the importer in the form of declaration at its foot and any mis-declaration/incorrect details has legal consequences. In view of the appellant‟s acts of omission and commission as stated in the preceding para i.e. a) not declaring the expenses viz. – transportation, pick up and other handling charges which were incurred by the appellant for transporting the goods from seller‟s factory/warehouse to the port of shipment, at the appropriate field in EDI Bill of Entry; b) by not amending the lesser freight amount declared in the Bill of Entry by the appellant as against the actual freight charged in the invoices and c) by adding these miscellaneous and other charges in the freight amount which was more than 20% and thus was restricted to 20% of FOB, a result of their wrong and „illegal exclusion from the assessable value, I find that the adjudicating authority was legally right to hold that the appellant failed to make a correct and truthful statement with regard to the miscellaneous expenses and validated the wrong declaration made as true, correct and complete while filing EDI Bill of Entry. Thus the suppression of facts was made willfully and deliberately with an intent to evade duty. Hence, the extended period has correctly been invoked. Reliance is placed on judgment of Tribunal 2014 (310) E.L.T. 593 (T) wherein extended period was held to be invokable due to mis-declaration in Bill of Entry”.
