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TMI Blog2003 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... uacy of Chartered Engineers Certificate, remanded the case for fresh decision for testing the invoice value against the provisions stipulated in proviso to Rule 4(2) of the Customs Valuation Rules, 1988. 2. We have heard both sides and record our findings hereunder :- The appellants who are engaged in the manufacture of Hot Briquetted Sponge Iron and Hot-Rolled Steel Coils/Sheets in their plants at Hazira, Surat obtained a EPCG licence dated 9-5-2003 from the DGFT for import of second-hand machinery less than 10 years old. They imported a consignment of second-hand capital goods inter alia comprising slag Pot Carriers. Along with the B/E filed for clearance of goods, they filed invoice issued by the UK supplier, Bill of Lading, Freig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate was not sustainable, set aside the rejection of transaction value of the goods in question as not sustainable. However, he held that the invoice value had to be tested against the provisions stipulated in proviso to Rule 4(2) of the Valuation Rules, 1988 and for this purpose the case was remanded. 3. The appellants' grievance is that the issue of satisfaction of Rule 4(2) did not form part of the show cause notice or the Adjudication order and therefore, the Commissioner (Appeals) by ordering remand has expanded the scope of proceeding by directing the Asstt. Commissioner to look into an aspect which was not raised in the original proceedings. On the other hand, the Revenue challenges the jurisdiction of the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale does not involve any abnormal discount or reduction from the ordinary competitive price; (c) the sale does not involve special discounts limited to exclusive agents; (d) objective and quantifiable data exist with regard to the adjustments required to be made, under the provisions of Rule 9, to the transaction value; (e) there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which - (i) are imposed or required by law or by the public authorities in India; or (ii) limit the geographical area in which the goods may be resold; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder these rules." If the department was of the view that any or all of the conditions set out in the proviso to Rule 4(2) of the Valuation Rules were infringed by the importers, it was open to the Customs authorities to test the transaction value against the stipulation contained in the proviso. However, the transaction value in the present case was not sought to be tested against the provisions of Rule 4(2) proviso by the notice issued to the importers and the adjudication thereof. We, therefore, agree with the appellants that a new case is sought to be made out beyond the scope of the show cause notice by the Commissioner (Appeals). We, therefore, hold that the Commissioner (Appeals) ought to have directed acceptance of the declared val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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