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TMI Blog2016 (10) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Pawan Kumar vs CCEI Delhi-IV [2015 (3) TMI 1142 - CESTAT NEW DELHI] relied upon where it is held that the adjudicating authority has mis-guided himself into believing that there was no CG-3 grade cloves. The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - demand and penalty withheld - appeal allowed - decided in favor of appellant. - 510 of 2010 - ORDER NO. 61029/2016 - Dated:- 4-8-2016 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) and MR. B.RAVICHANDRAN, MEMBER (TECHNICAL) (Rep by : Sh. Prabhat Kumar, Adv) (Rep by : Sh. Satyapal, A.R.) ORDER PER : ASHOK JINDAL The appellant is in appeal against the impugned order wherein the decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value as per the import declaration. The Department has failed to prove any additional consideration that has been paid to the seller of the product. He submits that the appellant has purchased clove of CG3 which is specifically mentioned in the invoice and declared in the bills of entry. The sole contention for rejection of the transaction value is that, there is no particular grade for contemporaneous imports of the said goods, but as per International Trade Centre bulletin the cloves are generally imported wholly and a popular quality of CG3 from Madagascar, the Comoros and Zanzibar. These facts have not been considered by the adjudicating authority while adjudicating the matter. He further submits that a similar case of the same import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its para 7, the Commissioner (Appeals) has noted as under: I find that the Adjudicating Authority while finalizing the provisional assessment of the goods imported by the appellant under the above referred Bill of Entry, had arrived at the value of US$ 3000 per MT based on the contemporaneous imports as detailed in para 9 of the impugned Order-in-Original. These contemporaneous imports are of cloves of Zanzibar origin by different importers through Chennai Custom House on or about the same time the impugned imports were made by the appellant. In the instant case, though the appellant imported cloves of FAQ quality of Madagascar origin but the Adjudicating Authority had loaded the value of these goods based on the contemporaneous imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue adopted for re-assessment was in respect of cloves of Zanzibar origin. Indeed even the definition similar goods given in Rule 2(f) of the said Valuation Rules requires the goods to be of the same country of origin even for the purpose of being called similar goods . In the case of CC, Chennai Vs. Forte Garments - 2002 (150) ELT 622 (Tri-Chennai), the Tribunal noted that for the purpose of enhancing value, Revenue is required to produce contemporaneous imports from the same country pertaining to the same goods and the same time and quantity and quality in order to reject the transaction value. Thus, the reassessment under Rule 5 of the said Valuation Rules based on the value of cloves of different country of origin cannot be upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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