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TMI Blog2018 (9) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for test to the Textile Committee who, vide a test report dt. 08.08.2012 stated that the goods are 100% ‚Ramie Yarn not dyed, Denier 254.7D / 35.3 Nm, 236.2D 38.1 Nm respectively. The original authority vide an order dt. 11.9.2012 rejected the transaction value and redetermined the value under Rule 9 of Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 (hereinafter referred to as CVR) based on NIDB data noticed for imports of 36 Nm for 100% Ramie Yarn and re-determined the value to Rs. 279.42 (US$ 5.0896) per kg. 3. So also, in respect of Appeal C/355/2012, on import of identical yarn and pursuant to test reports of the Textile Committee, the original authority vide another order dt.11.09.2012 similarly enha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical quantity from the very same supplier. iv) Ld. Advocate draws our attention to the table of NIDB data recorded in the orders of the adjudicating authority, in page 45 of Appeal C/354/2012 and in page 44 of Appeal C/355/2012 to point out that NIDB data compared was that of 100% Ramie Yarn, whereas the goods imported and declared was 100% Ramie Unprocessed Yarn; even the test report of Textile Committee confirms that the goods were 'Ramie 100% Unprocessed Yarn'. 5.1 On the other hand, Ld. A.R Shri B. Balamurugan reiterates the impugned orders. He further submits that Rule 12 of the CVR provides for rejection of declared value in cases where the proper officer has reason to doubt the truth and accuracy of the value declared for reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o doubt, the appellant had based their assessable value on invoice price of US$ 0.75 per piece. However, no grounds have been evidenced for rejecting the said declared value as not being transaction value. Even so, instead of following the sequences laid down in the Valuation Rules for redetermination of value, the department, for some reason, found it appropriate to work out the assessable value on the basis of market prices of the impugned item obtained through market enquiry. The enhancement is then certainly not based on sufficient reasons for rejection of transaction value and redetermination of value thereupon being based on contemporaneous imports of identical goods. The so called "voluntary statement" of the importer has, in any cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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