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2024 (8) TMI 1474 - AT - CustomsRequirement for a detailed speaking order for enhancement of the value - Assessment of aluminium scrap the goods imported - enhancement of the value agreed by paying duty - respondent filed an appeal seeking speaking order giving grounds for enhancement of the value - HELD THAT - This Bench, by a detail order in Commissioner of Customs (Preventive) vs. Century Metal Recycling Pvt. Ltd.) 2024 (9) TMI 170 - CESTAT NEW DELHI has laid down the principles which would govern matters when the importers give their consent in writing to the enhanced value. The Bench also examined at length the decision of the Supreme Court in Sanjivani Non-Ferrous Trading 2018 (12) TMI 738 - SUPREME COURT Thus, while passing the fresh order, the Assessing Officer shall take into consideration the principles laid down by this bench in Century Metal Recycling. The order passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside. The Assessing Officer shall pass a fresh speaking order in the light of the decision of Century Metal Recycling Pvt. Ltd. preferably within a period of three months from the date the order is filed before him.
Issues:
1. Assessment of value of imported goods based on declared value. 2. Validity of the order passed by the Commissioner (Appeals). 3. Application of the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading. 4. Requirement for a detailed speaking order by the Assessing Officer. Analysis: Assessment of value of imported goods based on declared value: The appeal was filed by the Commissioner of Customs to challenge the order passed by the Commissioner (Appeals) upholding the value declared by the respondent for imported aluminium scrap. The Assessing Officer initially proposed an enhancement of the declared value, which was accepted by the respondent. Subsequently, the Commissioner (Appeals) directed the Assessing Officer to provide grounds for the enhancement, leading to a fresh order assessing the value at the declared amount. The Tribunal emphasized the importance of a detailed assessment process to determine the value of imported goods accurately. Validity of the order passed by the Commissioner (Appeals): The Commissioner (Appeals) dismissed the department's appeal, citing the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading as the basis for upholding the assessment at the declared value. The department contested the order, arguing that the Commissioner (Appeals) failed to provide a detailed explanation for the decision. The Tribunal noted the need for a thorough examination of facts and legal principles before making a determination on the assessment of imported goods. Application of the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading: Both the Deputy Commissioner and the Commissioner (Appeals) relied on the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading to support their respective decisions regarding the assessment of the imported goods at the declared value. The Tribunal acknowledged the relevance of this precedent but emphasized the importance of a comprehensive analysis of the specific facts and circumstances of the case at hand. Requirement for a detailed speaking order by the Assessing Officer: The Assessing Officer was instructed to provide a detailed speaking order considering the principles established in a previous case (Customs Appeal No. 51976 of 2019) and the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading. The Tribunal directed the Assessing Officer to reevaluate the assessment and issue a fresh speaking order within a specified timeframe, highlighting the necessity for a thorough and well-reasoned decision-making process in customs valuation matters. In conclusion, the Tribunal set aside the order of the Commissioner (Appeals) and remanded the matter to the Assessing Officer for a fresh assessment in accordance with the principles outlined by the Tribunal and the relevant legal precedents. The decision underscored the significance of a detailed and legally sound approach in determining the value of imported goods for customs purposes.
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