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TMI Blog2018 (7) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... venue (s) None for the Respondent (s) ORDER Per Shri P. K. Choudhary: The present appeal is filed by the Revenue against the Order-in- Appeal No.KOL/CUS/CKP/612/09 dt.12.10.2009 passed by Commissioner (Appeals) of Customs, Kolkata. 2. When the matter was called, none appeared on behalf of the respondent. With the consent of ld.A.R. for the Revenue, we take up the appeal for final disposal, as the present appeal is an old one, pertaining to the year, 2010. 3. Briefly stated the facts of the case are that the respondent filed one Bill of Entry No.002/Importer/TTS/Cus/09 dated 27.07.09 in respect of one Motor Tug Boat with unit price of invoice value at US$ 36000. The Customs Authorities on not being satisfied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of fixation of particular Rule for determination of such value, it may be stated that the job rests on the prerogative of the proper Customs Officer and is beyond the jurisdiction of this adjudicating authority. I, therefore, upheld the show cause notice to the extent that the determination of value of the vessel cannot be undertaken under Rule 3 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and may be undertaken by proper Customs Officer by proceeding sequentially through Rule 4 to 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 4. On appeal, the ld.Commissioner of Customs (Appeals) set aside the adjudication order and directed that the value of the goods is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate. The declared value is US$ 36,000/-. Subsequently, the Respondent submitted a valuation report from the Government Registered Valuer, who in his Report No.SNJ/08- 10/H1533 dated 17.08.2009 valued the tug boat of ₹ 17,00,000/-. The Department did not accept it and sought the valuation data available with the Directorate of Valuer in respect of old and used tug boat imported on earlier occasions. The details are as follows: S.No. Description of goods Country of Origin Unit Value in Rs. 1. Old and used self propelled Tug Sea diamond X with Standard Equipment accessories consumables on Board DK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rison of old and used goods with either identical/or similar old and used goods. Even the lower authority has failed to bring out any such similarity between the goods (except the name - tug boats). Other methods of valuation provided in Rules 7 8 of the Customs Valuation Rules cannot be adopted for old and used goods. Hence the value of the old and used tug boats has to be done under the residual method. The Tribunal in a catena of decisions has provided that normally the transaction value should be accepted. But in case that is not acceptable, then the valuation has to be done by a Govt. approved chartered engineer. He determines the value using the cost of manufacture in the year of manufacture and thereafter, after providing depreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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