9911796707
TMI Blog2018 (4) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... aid 4 retailers to be the goods which were imported through the above stated Bills of entry. The data used for enhancement of assessable value was not the appropriate data. Appeal allowed - decided in favor of appellant. - C/71018-71128/2016-CU[DB] - FINAL ORDER NOs-70580-70690/2018 - Dated:- 19-2-2018 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Bipin Garg Ms Stuti Saggi, Advocates for Appellant (s) Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent (s) ORDER Per: Anil G. Shakkarwar The above stated 111 appeals are arising out of a common impugned Order-in-Appeal No. 484-613-CUS/APPL-LKO/LKO/2016 dated 22/08/2016 passed by Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the retail sale price on the basis of description of items declared by the importer in the Bills of Entry. The appellants were intimated vide letter C.No.VIII (14) 06 Provisional Assessment/Ashthvinayak/Cargo/14/30 dated 25/02/2016 about the enquiry report dated 05/02/2016. The importer submitted his response through their letter dated 01/03/2016. The Learned Original Authority then resorted to provisions of Rule 4(c) (ii) of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 and held that going by the spirit of said provision, it was very clear that the Retail Sale Price was the maximum price at which the excisable goods in packaged form may be sold to the ultimate customer and includes all taxes, local d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed by Lower Authorities are against the facts and law. 2. The enhancement of value for the purpose of levy of CVD in the impugned orders passed by Lower Authorities is based on presumption that Section 4A of Central Excise Act, 1944 is invocable in terms of proviso to Section 3 (2) (ii) of Customs Tariff Act, 1975 and the issue gets covered under Sub-rule (i) of Rule 4 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 which envisaged that if RSP cannot be ascertained in terms of Sub-rule (i) then it would be ascertained through enquiry in the retail market. 3. It has been clarified by CBEC through Circular No.737/53/2003-CX dated 19/08/2003 that provisions of Section 4A of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company, Lucknow. Further, they have submitted few copies of invoices issued by them in which description of goods were mentioned. Further, he has submitted that under said Rule 4 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 which was invoked by the Original Authority and upheld by the Learned Commissioner (Appeals) at clause (c) it is provided that when the manufacturer removes the excisable goods specified under Sub-section (1) of Section 4A of Central Excise Act, 1944 by declaring the Retail Sales Price but subsequently obliterates the same after removal from the place of manufacture then Retail Sale Price shall be ascertained by conducting the enquiry in the retail market where such goods have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application of mind and same was used to enhance the assessable value for the purpose of CVD. 5. Learned A.R. for revenue has submitted that the appellants has full knowledge about the provisions of provisional assessment and they also followed the procedure under Section 18 of Customs Act, 1962 by submitting the bond for the purpose of provisional clearance of the goods and the procedure followed was an established procedure in Customs and therefore, he supported the impugned Order-in-Appeal. 6. Having considered the submissions from both sides and on perusal of records and particularly on perusal of said statements recorded that of Shri Rajesh Nor, Shri Mayur Jain, Shri Mahesh Chamey and Shri Keshavji Bhai, it is very clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
