9911796707
TMI Blog2018 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... i Chavan, Assistant Commissioner (AR) for respondent ORDER The issue in dispute in this appeal of Shri Stephen M Fernandes, against order-in-appeal no. GOA/CUS/MP/29/2009 dated 30th April 2009 of Commissioner of Central Excise Customs & Service Tax (Appeals), Goa pertains to the import of 'ceramic tiles' and 'sanitary ware' of Italian/Spanish origin from Kuwait. Though the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to obtain import-export code, it is not in dispute that the appellant had procured the goods for personal use and for transacting in personal goods, the Foreign Trade Policy permits a generic ccode to be employed. Accordingly, there being no bar on imports of personal effects against bill of entry and without separate code, there is no flaw in the procedure for import 4. It is seen that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m parentage from either of these two statutes or, at least, by adoption in either of these. Accordingly, 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 Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules has been resorted to enhance the value of 'sanitary ware', in proportion to that adopted for 'tiles'. This is neither justifiable nor logical; the procedure in law does not permit application of an enhancement in one set of articles to be adopted for another. No attempt appears to have been made to follow the letter and spirit of rule 9 of the said rules. 6. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
