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TMI Blog2018 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were mentioned as used, hence would require license for import. When actual freight and insurance was available that should have been taken instead of a notional quantum. Appeal dismissed - decided against appellant. - C/651/2008 - Final Order No. 30371/2018 - Dated:- 1-2-2018 - Shri M.V. Ravindran, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri T. Jaypathi Rao, Advocate for the Appellant Shri Dass Thavanam, AC (AR) for the Respondent. ORDER The facts of the case are that M/s. Big Apple Manufacturing, the appellant herein, had filed Bill of Entry dated 21.09.2006 for import of goods declared as 1344 nos. of Celeron CPUs and 86 Nos. of P-III 700 Sockets with declared assessable val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority also held that the original authority has not given the calculation for margin of profit either in the notice or in the order and remanded the matter to enable such calculation. Hence this appeal. 2. On 01.02.2018 when the matter came up for hearing, Ld. Counsel, Shri T. Jaypathi Rao appeared for the appellants. The submissions made on behalf of the appellants can be summarized as under:- i) Determination of the transaction value under Rule 8 of the Customs Valuation Rules without ruling out valuation under Rule 4 onwards is illegal and unjust, as has been held by a number of decisions and judgments. ii) Both the adjudicating authority and the Commissioner (Appeals) have not considered the submissions of the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation of a second report of the Chartered Engineer and also about the requirement of import license for the goods have been analysed and adjudged upon by the Commissioner (Appeals). We are therefore unable to find any infirmity with the impugned order passed against upholding the enhancement of value and confiscation of the impugned goods. At the same time, we find that the Commissioner (Appeals) has found merit in the arguments that when actual freight and insurance was available that should have been taken instead of a notional quantum. In the event, we do not find any cause for interfering with the impugned order, for which reason it is sustained. The appeal filed by the appellant is dismissed. (Operative part of the order pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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