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TMI Blog2014 (8) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to the notice of Respondent No.3 along with the conditions of the Circular No.11/2001- Cus dated 23rd February 2001 that 1% EDD cannot be recovered once the decision is given by the Special Valuation Branch ("SVB"), or where no SVB order is passed there on the expiration of four months from the date of filing of the reply to the questionnaire, is arbitrary and contrary to the said circular as well as the judgment of this Court in the case of M/s.Skoda Auto India Pvt Ltd v/s Union of India reported in 2010 (255) ELT 63 (Bom). He therefore submitted that this was a fit case for interference by this Court under Article 226 of the Constitution of India. 3. The brief facts relating to the present controversy are that, the Petitioner is an Indian Entity of the global operations of the DuPont group. By virtue thereof, the Petitioner imports several goods from various related parties within the meaning of Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. In view of the relationship between the Petitioner and its affiliates, a reference was made to the Special Valuation Branch, Chennai for a detailed investigation on the valuation of their impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indooxacarb Technical (iii) Methomyl Technical (iv) Cymoxanil Technical (v) Cholrimuron Ethyl Technical (vi) Metsulfuron Methyl Technical importer by the Importer from the foreign suppliers are rejected and loaded by 0.5%. Since the imports made by the Importer from foreign suppliers up to 9th April, 2010 were covered by the Order no. SVB/CUS/Review/PV/2007 dated 10.4.2007, I order that declared invoice values in respect of these items on or after 10.4.2010 shall be loaded by 0.5%. In addition to this loading of 0.5%, the Assessing group may also decide the issue of other additions, if any taking into consideration the provisions of valuation rules with Section 14 of the Customs Acts. Para 22: Declared invoice value in case of imports of goods may be accepted subject to usual checks and scrutiny and addition, if any, under Rule 10 of Custom Valuation (Determination of value of Imported Goods) Rules, 2007 Para 23: Bill of Entry filed by the Importer may be finalized accordingly Para 24: This decision has been taken on the basis of available facts, written submissions made and documents submitted by the Importer. Changes, if any, in the methods of invoicing, terms of the relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Delhi (CESTAT); (b) That royalty paid on 13.12.2013 in light of new Agreement dated 01.04.2012 is liable to be added to the assessable value of the products covered under the Agreement dated 01.04.2012; and (c) He was desisting from renewing the order dated 21.02.2011 as the same was subjudice before the CESTAT in an Appeal filed by the Revenue. 8. As per the aforesaid order, and despite having concluded in paragraph 26 thereof that products covered under the Agreement dated 1.04.2012 (under which royalty is being paid), are subject to the addition of such royalty to the price paid or payable, Deputy Commissioner, SVB, New Delhi deferred the implementation of the conclusions in the said order dated 23.06.2014 till the finality of the Appeal proceedings pending before the CESTAT, Delhi in which the Department had challenged the order dated 31.10.2011 passed by the Commissioner (Appeals). 9. It is the case of the Petitioner that the Customs Department continues to charge EDD of 1% of the assessment value on every import done by the purchaser of the Petitioner. The said charging of EDD of 1% was done on the assumption that the price of the goods imported is influenced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however decided that if the importer does not furnish complete reply to the questionnaire within 30 days, of receipt of the 'Questionnaire' by the importer, the extra duty deposit will be increased to 5% till the date of receipt of reply by the Department. It should therefore be impressed upon the concerned importers(in the public notice that is issued) to ensure timely replies being sent to the Questionnaire to avoid any higher deposit being insisted. Furthermore, where provisional assessment is being, resorted to, the investigation and finalization of the assessment must be completed within four months from the date of reply. If no decision is taken within 4 months, the extra duty deposit should be discontinued and the concerned Deputy Commissioner/Assistant Commissioner will be held responsible for inexplicable delay in finalization." 13. On this issue, Mr. Raichandani also placed reliance on the judgment of this Court in the case of M/s.Skoda Auto India Pvt Ltd (supra). For the aforesaid reasons, Mr. Raichandani submitted that assessment of bills of entry No.593135601 dated 26th June 2014 and 5626428 dated 27th May 2014 subject to loading of 1% EDD was illegal and co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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