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TMI Blog2019 (5) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962 by the Commissioner of Customs (Imports), JNCH Nhava Sheva is assailed by the appellant in this appeal. 2. Factual backdrop of the case is that appellant imported a consignment of HMS scrap from M/s ARK trade link, UAE and filed Bill of Entry No. 753375 dated 19.01.2009 for clearance of those said goods for home consumption but during the X-ray scanning, it was found to be "primarily steel plates of prime quality" which were found to be camouflaged with the help of shredded scrap and stamping waste scrap. It was further examined by the Officers of SIIB (I) (JNCH) under dock supervision who found the same to be goods of serviceable plates and not scrap. Accordingly, value of goods were re-determined and enhanced to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvocation of Rule 9 of the Valuation Rule, 2007, without relying on any single document of similar imports is unsustainable. Further, placing reliance on various decisions reported in 2006 (197) ELT 386 (Tri.- Mumbai), 1990 (45) ELT 9 (Mad.), 2001 (132) ELT 93 (Tribunal) and 2001 (137) ELT 1388 (Tribunal), Learned Counsel for the appellant submitted that there was no mala fide intention or means rea established against the appellant, since Bill of Entry was filed on the basis of documents received from high seas seller for which the order of the Commissioner of Customs (Import) is liable to be set aside. 4. In response to such submissions, learned Authorised Representative for the respondent-department Shri Majoj Kumar, Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry on the basis of invoice raised by the exporter but there was no bar on the appellant for personal inspection before finalisation of purchase. Further appellant disputed the valuation made under Rule 9 of the Customs Valuation Rules, 2007 on the ground that no single document of import was relied upon while proposing loading of value on the imported goods but going by the Commissioner's order it is very much clear that he himself had noted in his order that though Rs. 40/kg cannot be taken as the value of identical/similar goods but the same can surely indicate the price of such goods in international market and it had been noticed that such goods were imported at a declared unit price of Rs. 40/kg at various ports and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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