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TMI Blog2018 (8) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... was in its right to recourse the Rule 9 of the Customs Valuation Rules, 2007. Having established the fact of wrong description, the burden has shifted to the importer in the absence of any documentary evidence to substantiate the correctness or otherwise of the invoice, valuation under Rule 9 is quite acceptable - It is seen that the Department has placed reliance on the list price as is available on the internet from Toyota UK since the car was imported from UK, it was obvious that the Department has taken the listed prices from the UK website. Due discount of depreciation was allowed to arrived at the value of the car at the time of import. Quantum of redemption fine and penalty reduced - appeal allowed in part. - C/666/2012-DB - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven a finding that the profit of margin on this model car is around ₹ 5.9 lakhs and thus the redemption fine of ₹ 4 lakhs was justified. They have relied upon the decision of the Tribunal in Aggarwal Distributors (P) Ltd. Vs. CC, New Delhi [2000(117) ELT 49 (Tri.)] wherein it was held that the Department reliance on the document displayed on internet is totally misplaced for the reasons that it is not known as who has introduced the said document on the internet; what is the nature of the price indicated in the said document and whether it was for a retail price or a wholesale price. 3. Learned AR has given a written submission reiterating the findings of the Order-in-Original and Order-in-Appeal and stressed on the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved is of import of used car any reference to identical or similar goods is not possible. Therefore the Department was in its right to recourse the Rule 9 of the Customs Valuation Rules, 2007. We also are in agreement with the Department's contention that having established the fact of wrong description, the burden has shifted to the import in the absence of any documentary evidence to substantiate the correctness or otherwise of the invoice, valuation under Rule 9 is quite acceptable. It is seen that the Department has placed reliance on the list price as is available on the internet from Toyota UK since the car was imported from UK, it was obvious that the Department has taken the listed prices from the UK website. Due discount of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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