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TMI Blog2019 (6) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... 14(1) and Rule 12 for rejection of the transaction value as declared in the bill of entry. The order in original is not in accordance with Section 14 and Rules 3 and 12 as the mandate of these provisions has been ignored. The enhancement of value is to be set aside - appeal allowed - decided in favor of appellant. - C/60958/2018 - 60973,61331-61334,61336,61338-61349/2018 - A/60663-60695 / 2019 - Dated:- 22-5-2019 - Mr. ASHOK JINDAL, MEMBER (JUDICIAL) Mr. BIJAY KUMAR, MEMBER (TECHNICAL) Shri P. K. Mittal, Advocate for the Appellant Shri M. S. Dhindsa, Authorised Representative for the Respondent ORDER The appellant has challenged the enhancement of the value by way of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from the ordinary competitive price hence the query was raised under Rule 12 of Customs Act, 1962 for rejection of declared value. Therefore, the burden of proof shifted to importer to justify the value but he failed to do so. He further submitted that the importer on his own letterhead accepted being shown the contemporance data of import and the LME price and requested not to issue speaking order under Section 17(5) of Customs Act, 1962 and also waived the show cause notice and personal hearing. He further submitted that as the value was not determinable under Rule 3(1), the value was rejected as per Rule 12(1) of CVR, 2007 and thereafter re-determined as per provisions of Rule 3(4) by arriving sequentially at Rule 9 of CVR, 2007. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (PREV), Kolkata 2009 (238) ELT 193 (S.C.) Therefore, the appeals are to be dismissed. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submission made by both sides, we find that the appellant is a regular importer and have given the consent for clearance of the goods and the said consent is extracted herein below:- We find that in the appellant s own case for the earlier imports, the facts of the case are as under:- The appellant Company is stated to be engaged in the manufacture of aluminium alloys, for which they regularly import aluminium waste as a raw material for self-consumption. Imported scrap, it is accepted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uracy of the value declared in relation to the imported goods. (b) Proper officer must ask the importer of such goods further information which may include documents or evidence; (c) On receiving such information or in the absence of response from the importer, the proper officer has to apply his mind and decide whether or not reasonable doubt as to the truth or accuracy of the value so declared persists. (d) When the proper officer does not have reasonable doubt, the goods are cleared on the declared value. (e) When the doubt persists, sub-rule (1) to Rule 3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. (f) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / similar goods imported in India having same chemical and physical composition and that the values of aluminium scrap identical/similar to the imported goods in nature and specification were not available. Without commenting on correctness of the said statements, we would observe that the aforesaid reasoning for rejection of the transactional value, would not meet the mandate of Section 14 and the Rules as elucidated in M/s Sanjivini NonFerrous Trading Pvt. Ltd. (supra) wherein it was held that the transaction value mentioned in the bill of entry should not be discarded unless there are contrary details of contemporaneous imports or other material indicating and serving as corroborative evidence of import at or near the time of import whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the discretion of the assessment authority who is required to pass an Assessment Order in the given factual matrix. Declared valuation can be rejected based upon the evidence which qualifies and meets the criteria of certain reasons‟. Besides the opinion formed must be reasonable. Reference to foreign journals for the price quoted in exchanges etc., to find out the correct international price of concerned goods would be relevant but reliance can be placed on such material only when the adjudicating authority had conducted enquiries and ascertained details with reference to the goods imported which are identical or similar and certain reasons exists and justifies detailed investigation. These reasons are to be recorded and if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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