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TMI Blog2018 (7) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... s for undertaking the inquiry of an imported consignment. There should have been more concrete evidence before the investigating authority for prompting them to undertake detailed investigation and seizure of imported consignment. The contemporary import prices of the similar goods were very much available at the time of import on the Customs NIDB data which are almost very close to the transaction value declared by the appellant at the time of import of various consignments. The transaction value declared by the appellant were comparable or almost same as that of “similar goods” and therefore, the Department did not have any acceptable and legal evidence to reject the transaction value of the six imported consignments - appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliminary suspicion which the department has made a basis for undertaking detailed investigation was that the price of Dog food / snacks of Gnawers brand given on the website of the manufacturer exporter based in China. The Customs department has found that the particulars given on the website of various kinds of Gnawers brand dog food / snacks are several times higher than what were declared by the importer in the Bills of Entry of the above mentioned six import consignments. 2. The department has made local market inquiry of the same brand of dog food / snacks as well as similar other products of other brands and have reached to the conclusion that the imported consignment under the relevant Bills of Entry as well as the consignment c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d allegations of the show cause notice have been confirmed by the adjudicating authority. Aggrieved by the above order of the Additional Commissioner, the appellant has filed an appeal before the learned Commissioner (Appeal) who was also pleased to endorse the Order-in-Original of the original Adjudicating authority vide Order-in-Appeal dated 12.2.2018. 6. The appellants are before us against the above mentioned order of the Commissioner (Appeals). It has been argued by the learned Counsel appearing for the appellant that the lower authorities have arbitrarily rejected the transaction value of the imported consignment without giving any valid ground of its rejection. It has been contended that before rejecting the transactional value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value for the Customs Department. It has been pointed out that invoiced prices of most of the items imported by the appellant under the above mentioned 6 Bills of Entry are almost same as given in the NIDB data. The table given below gives the contemporaneous value of similar goods, which are comparable in commercial quantities of the same brand: CALCULATIONS AS PER NIDB DATA Type of Product Value per Kg. Value Per Packet Rate provided by Appellant Sea weed Bone 399.21 16.77 17.226 Oat Bone 3 347.75 21.73 19.14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under section 14 of the Customs Act 1962 as the prices indicated on the website cannot primarily form the basis for undertaking the inquiry of an imported consignment. There should have been more concrete evidence before the investigating authority for prompting them to undertake detailed investigation and seizure of imported consignment. We are also of the opinion that if transaction value under section 14 comes to be rejected, in that case the Customs Valuation Rules, 2007 should have scrupulously been followed, sequentially and as a consequence Rule 5 of the Customs Valuation Rules should have been resorted first. 10. In the present case, we find that the contemporary import prices of the similar goods were very much available at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the above mentioned order of this Tribunal is reproduced herewith: 5.1 As far as customs valuation is concerned, in the impugned case the value has been enhanced under Rule 7 and 9 of the Customs Valuation Rules, 2007. It is a settled position in law that customs valuation rules have to be applied sequentially. First the contemporaneous import price of identical goods have to be seen and thereafter the value of similar or comparable goods. If these are available, then the lower of them should be adopted for determination of the value of goods. 5.2 In the present case it is on record that the appellant has submitted 63 copies of Bills of Entry of identical / similar goods imported at Nhava Sheva. There is no finding recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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