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TMI Blog2015 (4) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... of assorted brands and of mixed origin-Made in Germany, Korea, Japan, Philippines, China, Finland, Canada, Taiwan, and Mexico. The declared FOB value of the goods was US $ 10,676/-FOB, equivalent to Rs . 5,81,005/-CIF. Since, the old and used monitors required an import license and no import license had been produced and there was also no report of the Chartered Engineer about the value of the goods, the department got the goods examined by a Chartered Engineer and on the basis of the report of Chartered Engineer, enhanced the value to Rs . 6,91,711/-. However, the report of the Chartered Engineer was not given to the appellant. The Jurisdictional Additional Commissioner of Customs vide Order-in-Original dated 30.03.2008 enhance the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) vide which he has enhanced the assessable value of the imported goods and has confiscated the goods with redemption fine of Rs . One Lakh and has imposed penalty of Rs . 2 Lakhs, as held by Member (Technical). OR The appeal has to be allowed in respect of assessable value, by accepting the transaction value as correct value of the imported goods and the redemption fine and penalty has to be reduced to 10% and 5% of the declared value, as held by Member (Judicial). 20. Heard both the sides in respect of the point of difference. 21. Shri Saurav Kapoor , Advocate, the Ld. Counsel for the appellant, pleaded that goods are of assorted brand and assorted country of origin and the year of manufacture is from 1999 to 2004, that the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing sufficient and tangible evidence, that in this regard, the Tribunal relied upon the Apex Court Judgment in the case of Tolin Rubber Pvt. Ltd. vs CC Cochin reported in 2004 (266) ELT 289 S.C., that this judgement of the Tribunal is squarely applicable to the facts of this case, that the same judgment the Tribunal had reduced the quantum of redemption fine to 10% of the declared CIF value and quantum of penalty to 5% of the declared transaction value relying upon judgement of Hon'ble Punjab & Haryana High Court in the case of B.E . Office Automation products Ltd. Vs. CCE Gurgaon reported in 2014 (300) ELT 486 ( P&H ), that in this judgement the Hon'ble High Court also held that just because at the time of import, the importer acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for this reason only that the customs officers had to get the goods examined by a Chartered Engineer, that in these circumstances, that the appellant could not question the value determined by the Chartered Engineer, that even if the report of the Chartered Engineer was not supplied to them they could have ask for the same under Right to Information Act, 2005, that since the imports of second hand computer monitors are very few and as such NIDB data was not available, the value has been correctly determined on the basis of the Chartered Engineer's report, that the import of second hand monitor required import licence and admittedly imports have been made without any import licence , the goods have been correctly confiscated under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While this redemption fine and penalty has been upheld by the Commissioner (Appeals) and in terms of the order of Member (Technical), this order of the Commissioner (Appeals) has been upheld, Hon'ble Member (Judicial) has reduced the redemption fine to 10% of the value and penalty to 5% of the value. It is seen that the appellant have placed on record a detailed calculation regarding the landed cost of the imported goods, their sale price and margin of profit according to which the margin of profit after taking into account the detention charges would be 2.5% of the value. In these circumstances, I am of the view that the redemption fine of 10% of the value and penalty of 5% of the value as ordered by Hon'ble Member( Judicial) woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time and place of importation where the buyer and seller are not related and the price is the sole consideration for sale, subject to such of the conditions as may be specified in the Rules in this behalf. It is not the allegation of the department that the importer and the foreign supplier are related persons and that relationship has influenced the transaction value. As mentioned above, there is no allegation that the situations in which the transaction value cannot be accepted, as mentioned in proviso to Rule 3(2) of the Customs Valuation Rule, 2007 are present. In my view, therefore, merely on the basis of the value determined by Chartered Engineer, the declared transaction value of the second hand imported goods cannot be rejected, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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