9911796707
TMI Blog2010 (1) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the Applicant as incoming passenger declared Nil declaration for value of dutiable goods before the Customs authorities. His baggage was then examined and 290 sets of MP-4 players without any "brand" markings were recovered. Some packing material and stickers bearing the wards "SONY" were also recovered. As no invoice/bill about value of these goods was produced ad no verifiable details of value of these goods was forthcoming, therefore these were seized under section 110 of the Customs Act 1962 after valuation at totally Rs. 5.75 lakhs as per available residual method under [Rule] 8 of the Customs [Valuation] Rules, 1988. The statement of the Applicant was recorded under section 108 of the Customs Act, 1962 and after fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onducted though goods detained are 10-1-2007 and seizure were made on 6-2-2007. 3.4 The applicant vide their letter dated 29-4-2007 requested for market enquiry to ascertain the correct valuation and emphasis that market inquiry shall expose the hollowness of statement recorded by Customs and shall also reveal that prices of seized goods exorbitantly taken. The Adjudicating & Appellate authority held that market value of impugned goods reported as Rs. 2500/- to 3500/- per pcs. and mean price of Rs. 3000/- per pcs. have been taken. The market enquiry report have not been supplied to applicant. It is against the principal of natural justice to use any documents against a person without giving him an opportunity to controvert/explain the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant wherein while reiterating the already submitted grounds of the Revision Application, it was emphasized that lowest m/value of the Rs. 2500/- should have been taken instead of highest m/value of Rs. 3000/- as per Rule 4(3) of the Customs (Valuation) Rules, 1988. 5. Govt. has carefully gone through the records of the case including submissions as made above along with the applicable provisions of Acts/Rules as prescribed thereunder. 6. Govt. notes that there is no denial to the basic facts of the case. The Applicant is contesting on the legality/manner of applied provisions of Customs Act, 1962 during case proceedings. Govt. proceeds to consider the same within the scope/limits of the statute with respect to the interpretatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the category and nature of the impugned goods, the only option left was that of assessment by valuation as per residual methods under [Rule] 8 of the Customs Valuation Rules. All the details of such residual methods are available in the records of the case proceedings and are in conformity with details provided by the applicant in his statement recorded under Section 108 of the Customs Act, 1962. Further there being no identification/identity/of the "seller" is available in this case, the plea of the applicant for valuation as per Rule 4(3) of the Customs (Valuation) Rules, 1988 cannot be legally admissible and the same is hereby rejected. 10. As the residual method under Rule 8 of the Customs Valuation Rules stipulates that the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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