2007 (10) TMI 274 - AT - Customs

Rejection of transaction value - Department has not been able to show that the consignments covered by the two imports are identical in nature. Merely because the consignments are come from the same country, it cannot be presumed that the value should be identical. No reason has also been attributed for rejecting the transaction value declared for the present consignment revenue s appeal is liable to be rejected

Summary

Issues: Appeal against orders of Commissioner (Appeals) regarding enhancement of value of imported goods and direction for considering refund.

Analysis:
1. Enhancement of Value of Imported Goods (Appeal No. C/419/97):
- The Assistant Commissioner (Appeals) ordered an increase in the value of a consignment of Plain Polypropylene Film imported in July 1992. The value was based on a previous import by the respondent in May 1992. The Commissioner (Appeals) allowed the party's appeal against the order.
- The Tribunal noted that the Department failed to establish that the two consignments were identical in nature. Merely originating from the same country does not imply identical value. No justification was provided for rejecting the declared transaction value for the current consignment. Consequently, the Tribunal found no fault in the Commissioner (Appeals)'s reasoning and decision. Thus, the appeal (C/419/97) by the Department was dismissed.

2. Direction for Considering Refund (Appeal No. C/765/97):
- Appeal No. C/765/97 pertained to the direction to consider a refund resulting from the Commissioner (Appeals)'s order dated 31-12-1996, which was upheld after rejecting the Department's appeal in C/419/97. Since the decision in C/419/97 was maintained, the appeal for refund consideration was also rejected.

3. Conclusion:
- Both appeals were dismissed by the Tribunal, upholding the orders of the Commissioner (Appeals) in favor of the respondent. The Tribunal emphasized the importance of establishing the identity of consignments and the need for valid justifications in cases of value enhancement. The decision highlighted the significance of proper assessment and adherence to legal procedures in customs matters.