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TMI Blog2017 (4) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... emporaneous import - the rejection the declared value has not followed the prescription of natural justice and that the enhancement thereon is not in accord with law - appeal allowed - decided in favor of assessee. - C/88/2006 - A/86339/17/CB - Dated:- 15-11-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Sameer Chandan, Financial Controller of appellant Shri V R Reddy, Assistant Commissioner (AR) for the respondent Per: C J Mathew: The primary ground in this appeal of M/s Dohler India Pvt. Limited is the claim of authenticity of the value declared by them in bill of entry number no.7770171 dated 5 th December 2013 for the import of 72 drums (19800 kgs) of 'apple juice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Learned Authorised Representative reiterated the findings in the orders of the original and first appellate authority, the representative of the appellant drew attention to the decision of the Hon'ble Supreme Court in Eicher Tractors Ltd v. Commissioner of Customs, Mumbai [2000 (122) ELT 321 (SC)] holding that 13. That Rule 4 is limited to the transaction in question is also supported by the provisions of the other Rules each of which provide for alternate modes of valuation and allow evidence of value of goods other than those under assessment to be the basis of the assessable value. Thus, Rule 5 allows for the transaction value to be determined on the basis of identical goods imported into India at the same time; Rule 6 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. There is yet another reason for the non-applicability of Rule 10A to the facts of the present case. The Rule applies in cases where the proper officer has reasons to doubt the truth and accuracy of the value declared to the customs, where the Customs authorities feel that there has been manipulation in the invoices or in the value declared to Customs and involving extra remittance to the foreign supplier over and above the invoice value. That is no so in the present case as there is no dispute about the truth and accuracy of the declared value. 5. It was also pointed out that the Hon'ble Supreme Court, in Commissioner of Customs (Imports), Mumbai v. Bayer Corp. Science Ltd [2015 (324) ELT 17 (SC)] , has held 9. Once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely accorded the seal of approval to rejection of the declared value. Even if the rejection of the declared value is sustained legally, it is clearly laid down by the decision in re Eicher Tractors Ltd that the assessing authority is required to apply the various valuation rules sequentially and to record reasons for rejection of each before proceeding to the next. We find a lack of this in the order pertaining to assessment. 7. It is also contended on behalf of the appellant that they were denied access to the document of contemporaneous import; that would cast doubts on the legality of rejection of declared value and question the enhancement of assessable. We find this to be a gross contravention of the principles of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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