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TMI Blog2018 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... f the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. There are no reason to uphold the contention of Revenue that the impugned order is not legal and proper - appeal dismissed - decided against Revenue. - C/642, 821 to 829/2009 - A/85420-85429/2018 - Dated:- 27-2-2018 - Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Ms Vinitha Sekhar, Joint Commissioner (AR) - for Appellant None - for Respondent ORDER Per: C J Mathew In these ten appeals, the dispute pertains to import of 'primary aluminium ingots' by M/s Apar Industries Limited from M/s BHP Billiton Marketing AG, Switzerland under the Duty Exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. 3. The grievance of Revenue appears to be that the elaborate findings recorded by the original authority on the submissions of the importer were discarded by the first appellate authority merely on the legal submissions made before him in the appeal of the importer. On a perusal of the records, it is seen that the original authority did comply with the mandate of rule 12 of Customs (Determination of Value of Imported Goods] Rules, 2007 on being faced with the declared value that was about 10% less than the published price in the London Metal Exchange Bulletin. On inquiry with the importer, the contractual obligation pertaining to the end use of the imported goods and the volume involved in the procurement from the supplier were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the proper officer as laid down in the decision of the Hon'ble Supreme Court in Varsha Plastics Pvt Ltd v. Union of India [2009 (235) ELT 193 (SC)]. 5. There is no evidence of the importer having been given an opportunity to rebut the contents of the bills of entry that were the purported foundation of the re-assessment by the original authority. In the absence of such opportunity, the rejection of declared value is an incomplete exercise that does not have the sanction of law. That want in the order of the original authority has not been supplied in the grounds of appeal. 6. It also needs noting that the importer operates under a scheme that imposes both quantitative and the value restriction on the import of goods procured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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