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TMI Blog2018 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... stand cleared at the enhanced value. Enhancement of value without first rejecting the transaction value - Whether in view of the mis-declaration of the goods impacting the rate of duty and the value of the goods, the order of the Ld. Commissioner (Appeals) should be upheld and appellants’ appeal dismissed in Appeal No.C/60002/2016, C/60003/2016 and C/60006/2016, as held by Member (Technical) - difference of opinion - majority order. Held that: - in Appeal nos. C/60002/2016 and C/60006/2016, the transaction value has not been rejected by Revenue, therefore, in those two appeals, I agree with the view expressed by Member (Judicial). In sofaras the Appeal No. C/60003/2016 is concerned, I find that the appellant had given consent for enhancement of value, therefore, I agree with the view expressed by Brother Member (Technical) - all the appeals except appeal No. C/60003/2016 are allowed and the said appeal no. C/60003 of 2016 is rejected. - C/60002-60006/2016-DB - Final Order No. 62246-62250 / 2018 - Dated:- 23-4-2018 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Saurabh Kapoor, Advocate for the Appellant(s) Shri Satyapal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided is as to whether clearances of goods by paying customs duty on the higher enhanced assessable value, precludes the assessee from challenging the same before the higher appellate forum. We are not in agreement with the above observation 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 incur 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 valuation. The fact that the assessed bills of entries were challenged by the appellant before Commissioner (Appeals), by way of filing appeals, is itself indicative of the fact that the appellants were not satisfied with such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vyapar Industries Limited vs. CC (Import) Mumbai 2016 (343) ELT 825 (Tri. Mum.) and Kuber India vs. CC, Jaipur 2016 (340) ELT 404 (Tri. Del.) . In the case of Kuber India, it was observed that payment of duty and clearance of goods on enhanced value in order to avoid delay and demurrage, cannot act as a bar for importer to challenge assessment in appeal. It was further observed that rejecting transaction value by merely saying that it does not represent correct value and seems to be on the lower side without any findings on contemporaneous imports, is not legally sustainable. Further, in the case of Peekay Steel Castings Pvt. Ltd vs. CC, Cochin 2016 (340) ELT 389 (Tri. Bang.) it was observed that enhancement of value by citing certain contemporaneous imports by other importers through different contract entered into, after a month from the date of the contract in the assessee s case, is neither proper nor justified and transaction value has to be adopted. In the present case, we note that there is no reference, no disclosure to any contemporaneous imports by the Revenue so as to enhance the value. The Hon'ble Supreme Court in the case of Chaudhary Ship Breakers vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap Misdeclaration Accepted vide importer letter dt.13.6.2013 2. C/60003/16 5750121 dt. 09.06.2014 HMS (without ISRI code) 20% HMS 80% Re-Rolable Scrap Misdeclaration Accepted vide importer letter dt.19.6.2014 3. C/60004/16 2909605 dt. 26.12.2013 Re-rollable Material Re-rollable Scrap - 4. C/60005/16 4240674 dt. 01.01.2014 Re-rollable Material Re-rollable Scrap - 5. C/60006/16 2539198 dt. 26.06.2013 HMS (Without ISRI code) Re-rollable scrap Misdeclaration Accepted vide importer letter dt.13.6.2013 It is seen from the summary given above that in Appeal Nos. C/60002/2016, C/60003/2016 C/60006/2016, the goods have been mis-declared in description, the value of the goods was therefore tainted in these bills of entries. Misdeclaration was accepted by importer as ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Entry, they intimated the said facts to the departmental authorities and also agreed to pay customs duty at the rate applicable to re-rollable scrap. He has further submitted that the value of re-rollable scrap was enhanced by Revenue without rejecting the transaction value. With respect to Appeal no. C/60003/2016, he has agreed that on examination of goods, it was found that the goods were re-rollable scrap when the description of the goods stated in the bill of entry was heavy melting scrap. He has submitted that even in that case, the transaction value has not been rejected. 14. Heard the ld. AR who in respect of Appeal No. C/60003/2016 has taken me through para 5 of the order-in-original wherein the record of person hearing is reported where it has been stated that Shri. Gurmeet Singh, Proprietor of the appellant has accepted enhancement of assessable value. 15. I find that in Appeal nos. C/60002/2016 and C/60006/2016, the transaction value has not been rejected by Revenue, therefore, in those two appeals, I agree with the view expressed by Member (Judicial). In sofaras the Appeal No. C/60003/2016 is concerned, I find that the appellant had given consent for enhancem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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