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TMI Blog2018 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst bill of entry and without separate code, there is no flaw in the procedure for import. Determination of value for the purpose of additional duty - enhancement of value - Rule 6 of Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 - Held that:- It is surprising that rules pertaining to section 4A of Central Excise Act, 1944, which deals with goods manufactured in the country have been invoked in relation to imports without such rules being acknowledged either in the Customs Act, 1962 or the Customs Tariff Act, 1975. Additional duty of customs is a specific levy authorised by section 3 of the Customs Tariff Act, 1975. The taxing provision is self contained and makes reference, for determination of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals), Goa pertains to the import of 'ceramic tiles' and 'sanitary ware' of Italian/Spanish origin from Kuwait. Though the appellant had originally sought clearance of these goods as unaccompanied baggage, on insistence of the jurisdictional authority, bill of entry no. 111814 was filed on 25 th September 2008. The appellant was proceeded against for not being in possession of import export code, as the value of tiles in contemporaneous imports was said to be much higher and, there being no corresponding imports of sanitary ware, recourse was taken to rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 to demand differential duty. The value of the goods was enhanced from US $ 3,798.32 and U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determination of value for the purpose of additional duty is without basis in law and is not tenable. Insofar as the valuation for the purpose of basic customs duty is concerned, it is mandated that the declared value be rejected with resort to Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 in sequence. Undoubtedly, as found in the impugned order, the description of goods as 'second choice' and discrepancies in relation to the origin of the goods would sustain rejection of the declared value. Nevertheless, to render a closure to the process, it is be necessary to prepare an alternate value culled out from contemporaneous imports and then to place the importers on notice with sufficient evidence of such cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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