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Issues involved: Whether the enhancement of assessable value of the goods imported by M/s. Bay Shore Glass Trading Pvt. Ltd. is justified.
Summary: In the Appeal filed by M/s. Bay Shore Glass Trading Pvt. Ltd., the Appellants imported glass bowls, and the Department enhanced the value of the goods imported by them. The Appellants argued that the value was enhanced arbitrarily without providing an opportunity for submission. They contended that the assessment of the Bill of Entry should be treated as an appealable order. The Appellants paid the duty under oral protest to avoid incurring port charges. They further argued that the value declared was as per the manufacturer's invoice and should be accepted for charging Customs duty. On the other hand, the Departmental Representative emphasized that the Appellants had accepted the enhanced value and paid duty without protest, citing previous Tribunal decisions. After considering both sides, the Tribunal noted that the Appellants had challenged the enhanced value by filing an Appeal before the Commissioner (Appeals). The Tribunal found that the Commissioner (Appeals) needed to reconsider the valuation aspect after providing a reasonable opportunity of hearing to the Appellants. Therefore, the matter was remanded to the Commissioner (Appeals) for fresh decision on the aspect of valuation. The Appeal was allowed by way of remand.
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