9911796707
TMI Blog2015 (6) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of invoice value. The appellant is a 100% of subsidiary of Peak Scientific Instruments Ltd. UK and imported spares for laboratory gas generators for their U.K Company. The Special Valuation Branch, Customs House, Chennai ordered for provisional assessment of the goods as both the parties are related in terms of Rule 2 (2) (i) (ii) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The Deputy Commissioner of Customs, Special Valuation Branch vide OIO No.21345/2013 dt. 23.7.2013 rejected the declared value and redetermined value and ordered for enhancement of invoice value to 39% under Customs Valuation (Determination of Imported Goods) Rules, 2007 and directed the Assessing Group to finalise the provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He relied the following citations :- (i) Ambica fashion Vs CCE Ahmedabad 2014 (300) ELT 424 (Tri.-Ahmd.) (ii) Avon Meters Pvt. Ltd. Vs CCE Chandigarh-II 2013 (292) ELT 94 (Tri.-Del.) (iii) Adhavan Processors (P) Ltd. Vs CCE Salem 2004 (178) ELT 709 (Tri.-Che.) (iv) Anand Kumar Gupta Vs CC Mumbai 2000 (120) ELT 407 (Tri.-Del.) 3. On the other hand, Ld. AR submits that Commissioner (Appeals) in the impugned order enhancing the percentage of loading is not in violation of Section 128A (3) as it is not applicable to SVB cases and no fresh demand has been made. He also submits that appellant have not submitted any documents/evidences even before the adjudicating authority to prove their bonafide claim. Therefore, the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uject to the first and second proviso of Section 128A of Customs Act. If the LAA wants to enhance the penalty, fine or demand any duty such order shall be passed only after the appellant is given notice. In the present case even though there is no demand of customs duty but by enhancing the value of loading from 39% to 65.125% which has extra duty liability on the appellants and the enhancement had direct bearing on the increase of duty. The Tribunal decision relied by the appellants in the case of Ambica Fashion Vs CCE (Supra) and Anand Kumar Gupta Vs CC Mumbai( supra) squarely applicable to the present case. Therefore, we are of the considered view it is mandatory on the LAA to follow principles of natural justice before proposing for enh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
