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TMI Blog2018 (4) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... ould normally be expected to be made available for such machinery. Even gross weight of the machinery is not indicated in the invoice, though, from the inspection report of the Chartered Engineer, it emerges that the gross weight is as much as 27500.00 kgs. In the absence of such particulars, the Customs authorities cannot be faulted for not having accepted the transaction value. The fact that the declared value of the goods was much lower than per/ton value of industrial scrap imported from the same country, though not an approved method for arriving at the transaction value, is nonetheless an indicator of the grossly low value of the imported goods as declared - transaction value cannot be accepted - appeal dismissed - decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value and re-determined the value as AUD 66,800 (FOB) in terms of Rule 9 of the Customs Valuation Rules, 2007 read with Section 14 of the Customs Act, 1962. In appeal, the Commissioner (Appeals) vide an order dt. 03.02.2014 (impugned order) upheld the order of the original authority. Hence appellants are before this forum. 2. Today when the case came up for hearing, on behalf of appellant, ld. Counsel Shri Derrick Sam submits that the price of the goods as obtained by them in an e-auction and supported by the invoice dt. 21.01.2013 of the e-auctioneers is nothing but the transaction value and there was no legal basis for the Customs authorities to have rejected the value; that no reasons have been given by the original authority for rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower Press, Johns, approx. 100 tonne, electro/hydraulic operation . It is seen that while the cost including GST and buyer premium is worked out to AUD 1933.93, the invoice also indicates that extraction / removal of plant from the site should be undertaken in a manner compliant with legislations/ regulations etc. by preapproved contractors. Appellants have submitted that the ex-works charges incurred was AUD 6000. It is therefore obvious that the 100 ton power press is considerably large in size and weight only due to which reason even the extraction / removal cost is around four times the e-auction cost of the machinery itself. We are therefore then unable to fathom why when such a large Power Press is involved, there are no details in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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