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TMI Blog2018 (5) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and the value of the goods have been re-determined as per Rule 7 of the Customs Valuation Rules, 2007 - It is settled position of law that the facts which are admitted need not be proved. In the case of CCE, Madras vs. Systems & Components Pvt. Ltd. [2004 (2) TMI 65 - SUPREME COURT OF INDIA], it was held that once it is an admitted position by the party itself, that these are parts of a Chilling Plant and the concerned party does not even dispute that they have no independent use, there is no need for the department to prove the same. Appeal allowed in part. - Custom Appeal No. 50546 of 2018 - Final Order No. 51708/2018 - Dated:- 8-5-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President Hon ble Mr. V. Padmanabhan, Member (Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and personal hearing. The case was adjudicated by the Additional Commissioner in which the declared transaction value was rejected under Rule 12 of the Customs Valuation Rules; the assessable value was re-determined in terms of Rule 7 and enhanced to ₹ 39,64,694/-. The adjudicating authority upheld the confiscation of the goods under Section 111(l) and (m) of the Customs Act, 1962 and allowed redemption of the same on payment of redemption fine and penalties. Differential duty of customs was demanded and penalties were also imposed on the appellant as well as the Partners. 3. When the order of the Original Authority was challenged before the Commissioner (Appeals) he held that there was no mis-declaration of the goods, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of the goods Quantity (in pcs) Description of the goods Quantity pcs) (in 1 Cloth Cloves 4,800 Gloves 4,800 2 Baby Bootie 24,120 Baby Bootie 24,120 3 Baby Caps 43,800 A. Baby Caps 27,000 B. Adult Caps 20,400 4 Baby Tights 2,040 Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers. It is on record that Sh. Eklovey Chug, Manager of the importer has specifically admitted in his statement dated 31.12.2016 that he agreed with the manner of calculating the assessable value and differential duty. 9. It is settled position of law that the facts which are admitted need not be proved. In the case of CCE, Madras vs. Systems Components Pvt. Ltd. -2004 (165) ELT 136 (SC), the Hon ble Apex Court in para 5 of the order has observed as follows: ....... Once it is an admitted position by the party itself, that these are parts of a Chilling Plant and the concerned party does not even dispute that they have no independent use, there is no need for the department to prove the same. It is a basic and settled law what is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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