9911796707
TMI Blog2008 (6) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ept the transaction value and enhanced the invoice value item-wise as follows : Sr. No. Description Declared Unit Price (CIF in US $) Enhanced Unit Price (CIF in US $) 1. T.V. 5.5 Inch (B & W) US $ 3.00 US $ 4.5 2. Emergency Light US $ 1.8 US $ 2.5 3. Calculator US $ 0.12 US $ 0.15 4. Flower Lamp US $ 0.10 US $ 0.15 5. Air Freshener US $ 0.50 Same as Declared 6. Pocket Size Walkman US $ 0.60 US $ 1.25 2. As a result of the enhancement, the assessable value based on the invoice was enhanced from Rs. 6,17,090/- to Rs. 9,25,921/-. The appellants paid the duty on this enhanced value amounting to Rs. 5,31,691/- and went to the Docks for clearance of the consignment. However, in the mean time the CIU dept. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Modi Xerox Limited v. CC & CE - 1998 (98) E.L.T. 12 (S.C.) (c) United Traders (India) v. CC - 1999 (112) E.L.T. 349 (Tri.) (d) Krishandas & Sons v. CC - 1999 (112) E.L.T. 227 (Tri.) (e) Great World Co. v. CC - 1994 (74) E.L.T. 39 (Tri.) (f) Sawhney Export House (P) Ltd. v. CC - 1992 (60) E.L.T. 327 (Tri.) (g) Vellore Roller Flour Mills Pvt. Ltd. v. CC - 1991 (56) E.L.T. 659 (Tri.) (iii) In the absence of any allegation of extra payment, transaction value cannot be rejected and in support relied upon the Tribunal's decision in the case of Rajashree Packager ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importation of the goods, which constitutes infringement under the Act of 1999. The action in this regard is clearly misplaced and not sustainable in law. (viii) The goods valued at Rs. 11,22,739/- have been confiscated holding that there is a violation of notification dated 28-4-62 out of which Rs. 9,97,439/- constitute the value of black and white TV, which according to the Department is not of Chinese origin and, therefore, there is a misdeclaration of the country of origin in the documents submitted. They have contested the Department's stand that the components are made of Japan and the markings on the packages reflect the same. Even assuming the country of origin has been misdeclared in the documents presented to the customs tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the learned SDR that there is no bar for the Department to reassess the goods, if fresh evidence is brought on record, which warrants review of the assessment already made, provided the goods are still in the custody of the Department and have not been released to the importer. Therefore, there is no need for the Department to follow the procedure under Section 129D ibid. In the case of Informatics Software (P) Ltd., the goods were released to the party and, therefore, it was held that the procedure under Section 129D ibid should have been followed. In the instant case, the goods were in the custody of the Department and not released and hence the provisions of Section 129D ibid are not attracted. 8. We are, however, of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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