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TMI Blog2017 (12) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... of common knowledge that settlement of dispute take years and the imported goods cannot be allowed to be deteriorated in quality till the final out-come of the dispute - Inasmuch as the goods imported by the appellant were required in the assessee's factory, the same were cleared by them on payment of the duty on enhanced value and this fact by itself cannot be adopted as a ground for resolving the disputed issue of valuation - payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from challenging the assessed bill of entry on the sole ground that goods stand cleared at the enhanced value. Valuation - enhancement of value - Held that: - Revenue has not adduced any evidence to show flow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice, packing list and bill of lading etc. The appellant strongly contended before the Commissioner (Appeals) that the Revenue cannot reject the transaction value without any basis and further the enhancement was done without any evidence or reference to any other contemporaneous imports. 4. The Commissioner (Appeals), while disposing of the appeals found that the assessing authority has rejected the declared value without passing any speaking orders and without intimating any reasons for rejecting the declared value. He accordingly, requested the Deputy Commissioner to intimate the said reasons. The Deputy Commissioner vide his communication to Commissioner (Appeals), stated that the value was re-determined as per contemporaneous imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvation of Commissioner (Appeals). It is a matter of common experience that the importers, clear the goods, by payment of duty on the enhanced value, inasmuch as the goods imported by them are required and cannot be allowed to be retained by the Customs as the same incurr demurrage and other expenses. It is again a fact of common knowledge that settlement of dispute take years and the imported goods cannot be allowed to be deteriorated in quality till the final out-come of the dispute. Inasmuch as the goods imported by the appellant were required in the assessee's factory, the same were cleared by them on payment of the duty on enhanced value and this fact by itself cannot be adopted as a ground for resolving the disputed issue of valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less the same is proved to be incorrect, on the basis of positive and tangible evidences. Apart from expressing doubt about the correctness of the transaction value, in the present case, the Revenue, upon whom onus is placed, has not produced any evidence to reflect upon the inaccuracy of the transaction value. In such a scenario, we are of the view that transaction value has to be adopted as the correct assessable value. 8. Further, it has been held in number of decisions that enhancement of value cannot be done on the basis of DoV data etc. without first rejecting the transaction value or without adducing any evidence of contemporaneous imports. There is no evidence in the present case to reflect upon the fact that the value agreed bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble Supreme Court in the case of Chaudhary Ship Breakers Vs. CC, Ahmedabad - 2010 (259) ELT 161 (SC) has observed that price actually paid or payable has to be accepted as transaction value except in cases of exception carved out under the Rules. It is not the Revenue's case that those exceptions are available in the present case. In the case of CC, Chennai Vs. Pushpanjali Silks Pvt. Limited - 2006 (202) ELT 80 (Tri.), it was observed that in the absence of any contention by the Revenue that any amount over and above, agreed and paid by the importer to supplier or that importer was related to the supplier or the prices paid was influenced by any extra commercial consideration, there can be no valid reason to reject the transac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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