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TMI Blog2004 (3) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... lued at Rs. 14,89,401.60 (CIF) under Section 111(m) of the Customs Act, 1962. He however gave the importers an option to redeem the goods on payment of fine of Rs. 2.00 lakhs under Section 125 of the Customs Act. He has also imposed a penalty of Rs. 50,000/- on the importers under Section 112(a) of the Customs Act, 1962. 2. Aggrieved by this order, the appellants are in appeal before us. Ld. Advocate, Shri A.K. Jayaraj invited our attention to Paras 4.0 and 4.1 of the impugned order wherein it has been mentioned that the goods covered by the subject Bill of Entry packed in 91 cartons stuffed in 1x20' container No. KLTU 1204710 lying at CONCOR CFS, were examined by the officers of Special Intelligence and Investigation Branch on 26-7-2002 in the presence of representative of M/s. Joral Shipping Services Pvt. Ltd., Chennai, the CHA. For ready reference the detailed findings of the examination as recorded in Para 4.1 of the impugned order are extracted herein below : Carton No. Description of Goods Model No. No. of sets/pcs. Total 1 to 10 PCB set of 2 pieces Z30Me 40 sets each 400 11 to 20 -do- Z820 Me 40 sets each 400 21 PCB set of 2 pieces Z30Me Z820Me 25 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the import value of the complete unit of Samsung Brand VCD Player was found to be US $ 50/- per unit CIF by the department. Further recorded price for the parts and components of Samsung Brand VCD Players were not noticed in the computer data base by the revenue. He therefore submitted that they had imported parts of Model Nos. Z30Me and Model Z820Me including the alleged 30 sets whereas the department has compared the value of the complete VCD players of a different model Z300MEH/ETL (in CBU Condition) covered under invoice No. 90005018, dated 11-4-2002 imported by M/s. Samsung India Electronics Ltd., Noida and also the value of Samsung Brand VCD Player Model Z300MEH/XTL and have not found the recorded price for the parts of components of Samsung Brand VCD Players from the computer data base. In other words, Revenue has compared the price of different models that too in respect of alleged sets of a different model and they cannot compare the value of different models and load the price in the assessable value. He further pointed out that the goods which have been imported by M/s. Samsung India Electronics Ltd., Noida were imported from China vide Invoice No. 90005018, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CTV is complex and not a simple assembly operation to bring the imports under Interpretative Rule 2 (a) and the value of the complete machinery cannot be taken to arrive at the components imported by the importer. He also submitted that they have got various documents like Proforma Invoice and the form of order, invoice, packing list dated 15-7-2002, certificate of origin, etc., attested by the High Commission of India, Singapore. They have also submitted that they have taken the permission from Reserve Bank of India and through Canara Bank, Kilpauk, Chennai they have remitted the amount to the foreign supplier. In view of these documents being attested by the High Commission of India and remittance made through nationalised bank namely Canara Bank after obtaining permission from Reserve Bank of India and since there is no allegation that they have remitted the extra amount through hawala to the foreign supplier and goods being of different model which are compared and supplied by different suppliers and different countries the transaction value has to be accepted by the department and they cannot load the value arbitrarily. He therefore submitted that the value as declared by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the goods of Samsung Brand 3CD, VCD, MP3 Players Model Z300MEH/ETL (in CBU condition) covered under Invoice No. 90005018, dated 11-4-2002 raised by M/s. Samsung Electronics, Huizhou Co. Ltd., Chajiang Town, Huizhou City, Guangdon Province, China were imported by M/s. Samsung India Electronics Ltd., Noida vide Bill of Entry No. 269750, dated 2-5-2002 through ICD Tughlakabad, Delhi were compared by the revenue with the imported goods which were of Model Z30Me and Z820Me imported from M/s. T.T. International Ltd., Singapore vide their Invoice No. 73435, dated 15-7-2002 in respect of the alleged 30 sets. The order-in-original is therefore contrary to law and contrary to various judicial pronouncements by the Hon'ble Supreme Court, Hon'ble High Courts and various Tribunals, wherein it is well settled that goods of the same model and from the same supplier can only be compared to enhance the assessable value whereas in this case the appellant have imported different model and from a different country namely Singapore whereas M/s. Samsung India Electronics Ltd., Noida had imported from China. Further the appellants have brought on record the Proforma Invoice, Invoices and the remittan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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