2017 (7) TMI 79 - AT - Customs

Valuation - rejection of declared value - the adjudicating authority has placed reliance on import data instead of ascertaining the price of contemporaneous imports - Held that - the impugned order has not given a fair consideration to the issues raised on behalf of the appellant. Consequently the impugned order lacks credibility - This needs to be remedied for which purpose we set aside the impugned order and remand the matter back to the original authority to hear the matter afresh - appeal allowed by way of remand.

Summary

Issues:
Reassessment of value of imported goods, duty liability, confiscation of goods, violation of Indian Trade and Merchandise Act, fair consideration of submissions made by the importer.

Reassessment of Value of Imported Goods:
The appeal was filed against an order reassessing the value of 'button cells' imported, resulting in a significant duty liability and confiscation of goods for violation of the Indian Trade and Merchandise Act. The appellant contended that the transaction value was declared, and details were furnished in the bills of entry. The appellant argued that the price declared by them had been disregarded without sufficient cause by the adjudicating authority. Comparison with contemporaneous imports was highlighted as a crucial factor for rejection of declared value and enhancement, as per previous Tribunal decisions.

Fair Consideration of Submissions:
The impugned order was criticized for not giving a fair consideration to the issues raised by the appellant. It was noted that the adjudicating authority relied on import data instead of ascertaining the price of contemporaneous imports. The order was deemed lacking credibility, leading to the decision to set it aside and remand the matter back to the original authority for a fresh hearing. The directive was to consider all submissions made on behalf of the importer and pass an order in line with the principles of natural justice.

This detailed analysis of the judgment from the Appellate Tribunal CESTAT MUMBAI reveals the key issues of reassessment of imported goods' value, duty liability, confiscation, violation of trade laws, and the need for a fair consideration of submissions. The contentions raised by the appellant regarding the declared value, reliance on contemporaneous imports, and the lack of credibility in the impugned order were thoroughly examined. The decision to remand the matter back to the original authority for a fresh hearing highlights the importance of adhering to principles of natural justice in such cases.