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TMI Blog2016 (6) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact have not rejected the transaction value and in view of clear legal position as emerging from the various decisions of Supreme Court and Tribunal, we are of the view that transaction value was required to be adopted as correct assessable value. Accordingly, the impugned order is set aside. - Decided in favour of appellant with consequential relief - Customs Appeal No. 695/2010 - Final Order No. 51803/2016 - Dated:- 17-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri KK Anand, Advocate for the Appellants Shri Rajeev Gupta, AR for the Respondent ORDER As per facts on record, the appellant, who is importer of old and used photocopier machines of Cannon brand, filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessable value of the goods was declared based upon the payment made by the importer to the exporter; that he has seen a certificate issued by Shri Sanjeev Aggarwal, Chartered Engineer and has put his signature on the same; that he was ready to pay the customs duty on the basis of valuation arrived at as per the certificate supplied by Shri Sanjeev Agarwal Chartered Engineer. He also gave a cheque for total duty amount of ₹ 12,81,730/- 3. As the value given by Shri Rajender Pal, Chartered Engineer was much on the lower side than the value given by Shri Sanjeev Agarwal, Chartered Engineer, a statement of Shri Rajender Pal was also recorded on 25.6.2009. He deposed that he had only examined two containers and few machines out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment in question and he has reported the fact that all the machines were inspected and has given a value which is much less than the value given by Shri Sanjeev Agarwal, Chartered Engineer. He submitted that when there was certificate from Shri Rajender Pal, there was no requirement for getting the goods examined second time from another Chartered Engineer without first rejecting the report of Shri Rajender Pal on reasonable grounds. They also found fault with the report of Shri Sanjeev Agarwal by submitting that the machines were manufacture of different years starting from 1996 till 2006. Even some of the goods were discontinued to be manufactured long time ago. The report of Chartered Engineer, Shri Sanjeev Agarwal is vague and gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct assessable value unless country evidence is available to show that the payments made by the importer to the exporter stand influenced by the other compelling circumstances. Rule 3 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 clearly lay down that the value of imported goods shall be the transaction value and shall be accepted subject to examination and circumstances of sale of the imported goods enumerated therein; that is there are no restriction as to dispensation or use of the goods by the buyers; that the sale or price are not subject to some condition or consideration for which the value cannot be determined; no part of the proceeds by any subsequent sale will accrue directly or indirectly to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . To the same effect is another decision of Hon ble Supreme Court in the case of Commissioner of Customs vs. Competent Business Machines [2009 (236) ELT 629 (SC)]. By taking note of the entire facts of the case, it was held that invocation of Rule10A of the Customs Valuation Rules, by the department, when the invoice value of the old and used photocopier machine was available, was not in accordance with the law. To the same effect is another decision of the Hon ble Supreme Court in the case of Commissioner of Customs, Mumbai vs. Mahalaxmi Gems [2008 (231) ELT 198 (SC)] laying down that the particulars declared in the invoice unless shown to be incorrect, transaction value has to be accepted. Further, Tribunal in the case of Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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