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TMI Blog2018 (12) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... clared value stands on very weak foundations. However, the findings of the original authority on the value adopted, to the extent not dealt with in the impugned orders but assumed to merge therewith, lack the rigour that is mandated by Customs Valuation (Determination of Value of Imported Goods) Rules, 2007; These flaws in the order of the first appellate authority deprives it of legality and propriety that must be rectified - the matter remanded back to the original authority for a fresh decision duly that is in consonance with section 14 and section 125 of Customs Act 1962 - appeal allowed by way of remand. - APPEAL NOS: C/768 & 769/2011 - A/88089-88090/2018 - Dated:- 11-12-2018 - Shri S K Mohanty, Member (Judicial) And Shri C J Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 5,00,000 in lieu of confiscation and penalty of ₹ 1,00,000 and enhancement of value to ₹ 18,40,882, with differential duty liability of ₹ 3,33,790, fixation of fine of ₹ 5,00,000 in lieu of confiscation and penalty of ₹ 1,00,000 is now under challenge. 3. The primary contention of Learned Counsel for appellant is that the goods had been imported directly from the manufacturer who had also certified that the film was incompatible with their deckle machines and that there is no allegation of any additional consideration being made over to the suppliers. It is also his contention that the first appellate authority had failed to take note of their submissions on the inappropriateness of the value adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, the declared value stands on very weak foundations. However, the findings of the original authority on the value adopted, to the extent not dealt with in the impugned orders but assumed to merge therewith, lack the rigour that is mandated by Customs Valuation (Determination of Value of Imported Goods) Rules, 2007; 6. The original authority has relied on certain bills of entry but has failed to record the details of such. The scale, source and description of import have not been examined. It would appear, from a conspicuous absence of reference in the orders of the two lower authorities, that the proceedings were not preceded by show cause notices in which the importer was placed on notice of the evidence to be used against them. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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