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TMI Blog2014 (10) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... ort/similar or comparable goods is to be seen in receipt of the declaration made by the importers on the basis of consequent material only. More over furniture is an item which in normal course is sold and bought in the market on the basis of real price. We further find that particularly furniture with material filling and upholstery cannot be comparable with details of descriptions on the same with the comparable goods. Further size, capacity, brand, model are also required to be considered at the time of valuation of the goods. As both the lower authorities have failed to exercise in the absence of any similar or comparable goods available, the rejection of the transfer value is not correct. We further find that it is not the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) on the premise that shoe cabinet and computer table imported by GBL has been compared with the items of double bed, wardrobe, single bed, shoe cabinet, etc., imported by the appellants. The same are not comparable to the furniture imported by the GBL. The learned Commissioner (Appeals) considered the submissions of the appellants and observed that the value has to be re-determined on commercially interchangeable correctly i.e. for a sofa for a sofa or a table for a table but he held the same will be taken as per weight. Against these findings of the learned Commissioner (Appeals), the appellants are before us. 3. Shri Prakash Shah, Advocate, learned Counsel for the appellants appeared before us and submits that the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide. He further drew our attention to the decision of the Hon ble High Court of Bombay in the case of Life Style International Pvt. Ltd. v. Union of India - 2011 (271) E.L.T. 190 (Bom.) wherein the Hon ble High Court observed that the guidelines and the scope of Section 14 of the Customs Act and the Customs (Valuation) Rules, the standing order No. 36/2008, dated 13-8-2008 is merely departmental guidelines without any statutory force issued in favour of the assessing officer but that does not mean that the assessing officer should abdicate his powers and assess the matter as per the provision of Section 14 of the Customs Act and Customs (Valuation) Rules. The substance of the said decision of the Hon ble High Court is that for determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submits that the criteria for re-determination of value has been taken by proportionate weight of the goods imported by the appellant and the goods imported by the GBL on the basis of weight. Therefore, both the lower authorities have rightly rejected the transaction value and re determination of the transaction value on the basis of similar or comparable goods as both the importers have imported from the same country of origin. 5. Heard both sides and considered their submissions. 6. As per the Public Notice, all the importers are required to furnish the details like nature, type, quality, grade of constituent materials used for the frame, filling and upholstery of the furniture. Moreover, size, capacity, brand, model or artic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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