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TMI Blog2004 (11) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal, in the case of Hitaishi Fine Craft Industries Pvt. Ltd. [ 2001 (11) TMI 728 - CEGAT, KOLKATA] had held that when a BE was assessed and declared value of USD 490 PMT was loaded to USD 600 PMT, then further proposal by a issue of show cause notice consequent to DRs enquiries, to re-value at USD 710 PMT in the case, cannot be upheld. Nothing contrary has been shown. When the proper officer had reasons to believe that the declared value in the present case of USD 0.05 per piece was not as per Section 14 and thereafter, making such enquiries, as he deemed fit, loaded it to USD 0.10 per pieces, then further proposal to reload the same cannot be approved since no ground of earlier enquiries were inadequate or otherwise doubted or taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Tribunal by ld. C.C. (Appeals). Thus, the appeal is bereft of merits and is to be dismissed. - S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY : Shri A.K. Saxena, JDR, for the Appellant. Shri H.R. Shetty, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - An import of 8,20,000 pcs of Plastic Lighters vide BE 408085 dated 20-11-2003 was made at declared price of USD 0.05 per pcs. Claiming classification under 9613.19 non refillable lighter and assessed, after loading the value by 100%. DRI enquired into the matter and based on quotations, proposed re-enhancement of value and change in classification, as refillable lighter under 9613.20. Only value was enhanced to Rs. 48 per dozen under Rule 7 of Custom Valuati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the importers, in accepting value of loading from 0.05 USD to 0.10 USD. When importer has accepted 100% loading the resort to Rule 7, as made, cannot be questioned. Market enquiry for imported consumer goods is the Bench Mark. (iv) Assessment was not complete since examination was required to be done and initial particulars declared did not have refillable nature and thus higher value should be upheld. 4. After hearing both sides and considering the issue, it is found - (a) Section 17 of the Customs Act, 1962 provides for an assessment order. Thereunder, if assessments are made and arrived at on the basis of second check, the assessment cannot be incomplete as is being urged before us. In this case, the declared value has been enhanced fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be applied and if ruled out then Rule 6 has to be applied as Rule 6A specifically mandates. Since that has not been done by the original authority, that order is bad in law. We find therefore no reason to upset the order of CC (Appeal) is not upholding the order of Addl. Commissioner found by us to be bad in law. (c) The respondents had produced BE No. 4/6/81, dated 8-2-2003 and 4/6/1992, dated 10-12-2003 where assessment was made as declared at the same values as in this case. They had also produced Computer print-outs given by Customs House, for the Bills cleared at 0.11 USD 0.12 USD, 0.09 USD for lighters. Therefore, the value of 0.10 USD arrived at by the proper officer of Bombay Centre House initially, was arrived at 0.10 USD on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or otherwise doubted or taken to be incorrect. The proper officer was duty bound to make such enquiries as he deemed fit, including enquiry about the nature of goods, its classification, contemparances values, market values etc. and then resort to an assessment of loading. Piece meal value loading re-adjudication is not envisaged under the Custom Act, 1962 and cannot be upheld more so when valuations as determined on the BE and assessed would be an order appealable adjudication order [see CC, Cochin v. Arvind Exports (P) Ltd. - 2001 (130) E.L.T. 54 (LB)]. No review/appeal against such an order of determination of value by the proper officer was taken by Revenue. The loading for USD 0.05 per pcs to USD 0.10 per pcs is final. That assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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