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TMI Blog2015 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... e placed before the assessing officer at the time of filing of Bill of entry. There is thus no substance in the argument of the Revenue that appellant should have guided the M/s. BCL to add certain elements of cost to the assessable value. A CHA can not be expected to a better expert on customs valuation matter than the assessing officer. There is no evidence on record that appellant was aware of the fact that addition of certain elements of expenses incurred by the importer M/s. BCL were not includedand deliberately suppressed that information from the assessing officer. In the absence of any such documentary evidence, the order passed by the adjudicating authority is not justified. - Decided in favour of appellant. - Appeal No. : C/12203 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. That statements of the appellant are clearly exculpatory as held by this Bench in order No. A/10410/2014 dated 10.03.2014 in appeal No. C/10116/2014 filed by the same appellant. It was his case that appellant could only bring the facts of the case to the notice of the Revenue and as the appellant can not be expected as an expert and knowing more than the assessing officers on valuation matters. 3. Shri Jeetesh Nagori (AR) appearing on behalf of the Revenue argued that appellant should have advised the assessing officer to add the dismantling charges in the assessable value as per the insurance documents as a CHA acts as a bridge between the importer and the assessing officer. He strongly defended the order passed by the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of expenses incurred by the importer M/s. BCL were not includedand deliberately suppressed that information from the assessing officer. In the absence of any such documentary evidence, the order passed by the adjudicating authority is not justified. The case laws relied upon by the Revenue were delivered in situations where the involvement of the CHA was clearly established by their statements in the those cases which is not the case in the present proceedings. Therefore, the case laws relied upon by the Revenue are not applicable to the facts and circumstances of this case. Accordingly, order date 15.05.2014 passed by the adjudicating authority is required to be set-aside. 5. In view of the above observations appeal filed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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