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TMI Blog2017 (8) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... in and the same is set aside. However, the same requires to be enhanced on the basis of the lowest value of such contemporaneous import - For such re-computation / re-determination of the value of 14 items on the basis of the lowest value of the compared values, the matter requires to be remanded. In regard to 11 items, the department has enhanced the value on the basis of NIDB data - Held that: - the NIDB data cannot be made the basis for enhancement of value - enhancement of value to be set aside. Appeal allowed - decided partly in favor of appellant. - C/192/2008 - Final Order No. 41547 / 2017 - Dated:- 10-8-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant : Shri.S.Murugappan, Advocate For the Respondent : Shri.A.Cletus, ADC ORDER Per Bench The appellants imported vide Bill of Entry dated 23.10.2007 a consignment from Singapore, consisting of various parts of earth moving equipment namely excavators. The parts imported included items like sprocket, bottom roller, track link assembly, track link, track shoe etc. Totally there were 25 different types of parts. The name of the supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was ₹ 3000/- and ₹ 4000/- respectively. But now M/s.Vaishnavi Engineers have advertised the same at ₹ 3000/- and ₹ 1800/- respectively. 4. After due process of Law, the Adjudicating Authority ordered enhancement of the value and the operative portion of the order is reproduced as under :- The values of the 25 items declared in the Bill of Entry no.914209 / 23.10.07 are determined as under, in light of the provisions of Rule 9 of the Customs Valuation Rules 2007, after rejection of the values under the provisions of Rule 12 of the Customs Valuation Rules 2007. Items where importer has furnished values : Sl.No. Item Sl.No. Description Qty Declared Unit Price (Rs) Unit Price Determined (Rs) 1 1 Ex200 Sprocket 26 1415 1897 2 2 Ex100 Sprocket 20 1161 1549 3 3 Ex60-1-1 Sprocket 14 935 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 100-1 Swing Circle assembly 12282 46939 7 18 D50-A15 Track Shoe 347 592 8 20 PC220-3-Swing Circle 20826 52889 9 21 PC60 Tooth 146 199 10 23 PC200-5-Recoil Spring 2083 4262 11 24 2424J124-Track Shoe 253 739 The assessment of the subject bill of entry shall be completed accordingly and the importer shall pay duty forthwith. 5. Being aggrieved by the above order of enhanced assessment of value, the appellants filed appeal before the Commissioner (Appeals) and vide order impugned herein, the same was upheld. Hence this appeal. 6. On behalf of the appellant, the Ld.Counsel Shri.Murugappan reiterated the grounds of appeal and made the following main submissions which are as under :- * The department has not given any suf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value declared and also the grounds to reject the transaction value. On first check of the goods, it was revealed that there is no clarity as to the country of origin of the goods. To show that goods were declared to be of China origin, there was no documents. The goods were consigned from Singapore and most of the parts did not carry any marks indicating country of origin. In fact, only in respect of PC200-5 Bottom Roller and in case of Ex60-2 and Ex60-1 Bottom Rollers, there is clear indication, as of the country of origin which is Japan. Sufficient data was available on NIDB and comparison was done considering all elements affecting value. The NIDB data is a guiding factor and can be relied upon by the Department to determine the value of imported goods U/s.14 of the Customs Act read with Customs Valuation Rules 2007. In regard to the 11 remaining items, the valuation of contemporaneous import were available on NIDB data and the same was accepted. The adjudicating authority has done comparison with the data in respect of 14 items on the basis of value of import at Chennai Customs furnished by the appellant. Since the country of origin, printing of names etc were not clear, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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