9911796707
TMI Blog2017 (11) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... present case - appeal allowed - decided in favor of appellant. - Customs Appeal No.51505 of 2017 - C/A/58006/2017-CU[DB] - Dated:- 20-11-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) S/Shri S.K. Pahwa and Rohan Pahwa, Advocates for the appellant Shri R.K. Manjhi, Authorized Representative (DR) for the respondent ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 17/05/2017 of Commissioner (Appeals), New Custom House, Airport, New Delhi. 2. The brief facts of the case are that the appellants imported optical frames of different models having brand name VANNI . On examination of the goods, the officers entertained a doubt regarding correctn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in the process adopted by the Original Authority in re-determining the assessable value, he had set aside the original order and again remanded the matter to the Original Authority. The appellant filed appeal against this order and the Tribunal vide final order No. 52486/2016 dated 18/07/2016 directed the Original Authority to re-examine the matter in line with the directions of Commissioner (Appeals) for a fresh decision. The Original Authority decided the case afresh, for a third time. The Original Authority vide his order dated 04/10/2016 redetermined the assessable value at ₹ 10,52,100/- under Rule 5 of Customs Valuation Rules, 2007. He ordered the confiscation of goods with option to redeem on payment of ₹ 7,50,000/- as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal record. The admitted fact of the case is that the impugned goods were put to assessment by three different orders of the Original Authority. In the first two orders market enquiries conducted by the officers were relied upon to fix the value at ₹ 1,04,84,348/-. In the third order passed on a remand direction the value was fixed at ₹ 10,52,100/- invoking Rule 5 which is with reference to similar goods imported during the relevant time. The show cause notice, admittedly, invoked Rule 9 and proposed market enquiry as the sole basis for re-determination of assessable value. In such situation, it is not open to the Original Authority to take recourse to an entirely different basis for re-determining the assessable value withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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