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TMI Blog2017 (7) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules will operate only when there is a dispute or a doubt on such transaction value. These rules provide for the manner and method of determining the assessable value in different circumstances. Evidently, such proceduralities are enjoined to eliminate any adhocism or arbitrariness while determining one an enable value. Value of identical imported goods can very well have different transaction values depending on whether the imports are a one time transaction or are one in a series of continuous imports, whether the goods are from a prime lot or stock lot and so on. Appeal dismissed - decided against Revenue. - C/2121/2010, C/2122/2010 & C/2123/2010 - A/30940-30942/2017 - Dated:- 22-6-2017 - Shri M.V. Ravindran, Member (Judicial) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culminated in original authority ordering enhancement of declared assessable value, reclassification of the goods imported as BOPP film falling under CTH 39202010 and demand of differential customs duty alongwith interest thereon. Original authority also imposed redemption fine of ₹ 12.00 lakhs under section 125 ibid, equal penalty of ₹ 7,55,405/- under section 114A ibid on Gaurav Impex and a penalty under Section 112(a) ibid of ₹ 5.00 lakhs on Shri Pramod Jain, authorised signatory of Gaurav Impex. 4. Aggrieved, all these persons filed appeal to the Commissioner (Appeals). In respect of the imports made by M/s Mahavir Enterprises, vide impugned orders No.104 105/2009 dt. 18.12.2009, lower appellate authority has held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty on account of changing the classification in the instant case, the importer has resorted to the mis-declaration of the goods by furnishing general description like Plastic film to validate the lesser values declared to the Customs. (v) Shri Pramod Jain is also liable for penalty under section 112(a) of the Customs Act, 1962, inasmuch as he has conceived the scheme of defrauding the Government Revenue by submitting import documents viz. invoices with lesser values. 7. The appellants were not represented, during the l hearing although notice has been sent to them on 14.09.2016. 8. We have gone through the facts and records of the case. 9.1 In any exercise by Customs authorities for enhancement of declared values, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly the statement of Shri Pramod Jain. However, the admissions , based on statement are not backed up with any supporting evidence. 10 Viewed in this light, we are unable to find any infirmity in the following conclusions of the lower authority in para 7/page 8 of the impugned order: In these circumstances, it is evident that the ground rules have been conveniently given a go by thus leaving a question mark on the validity of the impugned order. The basic thrust of the valuation rules is to ensure that the values arrived at are as near as possible to the likely value of the goods which are being assessed to duty. The stipulation that the Valueation Rules should be gone through sequentially ensures that in situations when ascertaini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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