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TMI Blog2013 (8) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... te the assessment - in the absence of any material evidence the statement made by the assessee for valuation in respect of calculators with cartons and without cartons and the enhancement of the value would be of the order of 50% and 25% respectively assumes significance while arriving at the value for the purpose of adjudication. Statement u/s 108 - Whether the Tribunal was correct in holding that the voluntary statement deposed u/s 108 with respect to acceptance of values, cannot be the basis for enhancing the values in the light of the settled law in the case of Surjeet Singh Chhabra Vs. Union of India [1996 (10) TMI 106 - SUPREME COURT OF INDIA] - Whether the CESTAT was justified in directing the Adjudicating Authority to complete th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 108 of the Customs Act, 1962 with respect to acceptance of values, cannot be the basis for enhancing the values in the light of the settled law in the case of Surjeet Singh Chhabra Vs. Union of India (1997 (89) ELT 646 S(SC) ) ? 2. Whether the Tribunal is correct in law in granting the relief beyond the terms of the prayer of the respondent in as much as the importer had agreed enhancement to 50% and 25% of the value for calculators with cartons and without cartons respectively and by setting aside the impugned order, allowing the appeal and directing the proper officer of the appellant to complete assessment of the goods on the basis of the declared value ?" 2. The assessee herein imported two consignments under two Bills of Entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quotation was from Malaysia and the country of origin of the goods was Hong Kong. The Adjudicating Authority further pointed out that in any event, the assessee did not produce any corroborative evidence. Thus, having noted all the above facts on the valuation and misdeclaration, and quantity, the Adjudicating Authority rejected the value declared by the assessee and determined the value under Rule 8 of the CVR'88 Rules based on the importer's voluntary submission for enhancement as per his statement under Section 108 of the Customs Act, 1962. Thus, while revising the value, the Adjudicating Authority proposed penal action on the assessee. 4. Aggrieved by this, the assessee went on appeal before the Commissioner of Customs (Appeals) q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aration, on the valuation of the items imported and the description, yet, when the Adjudicating Authority, himself had given up the case on misdeclaration, the one and only question that now survives for consideration is in the context of the assessee itself agreeing for enhancement of the value, whether the Customs, Excise and Service Tax Appellate Tribunal was justified in directing the Adjudicating Authority to complete the assessment based on the value declared based on the quotation received from M/s.Cannon (India) Ltd., Malaysia. 7. Admittedly, the Revenue found that the quotation from Cannon (India) Limited could not be a proper base for finalising the assessment. Thus, rightly, the Customs, Excise and Service Tax Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould produce the manufacturer's invoice. However, before the Adjudicating Authority, no corroborative material or evidence was placed to substantiate the stand that the value given was based on the documents filed before the Officer. Learned counsel for the assessee submitted that the import was made from the trader and hence, it would be difficult for getting the manufacturer's invoice. 10. We do not accept such contention of the assessee on its face value considering the fact that it was always open to the assessee to produce such contemporaneous records certified from the Foreign Supplier to substantiate the value declared by the importer. 11. In such circumstances, while confirming the order of the Customs, Excise and Service Tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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