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TMI Blog2019 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered by the Tribunal in the case of M/S R.K.G. INTERNATIONAL PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE [M/S R.K.G. INTERNATIONAL PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE [ 2019 (4) TMI 1759 - CESTAT ALLAHABAD] ] and by taking note of Hon ble Supreme Court s decision in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDA VERSUS M/S. SANJIVANI NON-FERROUS TRADING PVT. LTD. [ 2018 (12) TMI 738 - SUPREME COURT] , enhancement of value was set aside. There are no reasons to uphold the enhancement - the demand of duty as also confiscation of goods and imposition of penalty is set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 70340 of 2017-[DB] - FINAL ORDER NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs were initiated against the appellant, alleging mis-declaration of the description of the goods and proposing rejection of the declared assessable value. The notice also proposed confiscation of goods as also imposition of penalties. 5. The said show cause notice was adjudicated by the Original Adjudicating Authority, who upheld the charge of mis-declaration and rejected the assessable value of ₹ 10,82,700/- and enhanced the same to ₹ 19,32,630/-. The goods were also confiscated with an option to the appellant to redeem the same on payment of redemption fine of ₹ 2 lakhs. Further, penalty of ₹ 1 lakh was imposed on the importer in terms of Section 112(a) of the Act. The appeal against the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue. We also note that apart from them, Revenue has not first rejected the transaction value declared by the importer, by production of any evidences to the contrary. The Tribunal in the case of M/s Sanjivani Non Ferrous Trading Pvt. Ltd. vs. Commissioner of Central Excise vide its Final Order No.70132-70137/2017 dated 17.01.2017 has held that the Revenue has to first reject the transaction value and has to establish the same as incorrect value by relying upon evidences. It stands held that only after transaction value stands rejected, the same can be re-determined by reference to any other evidences. The said order of the Tribunal stands confirmed by the Hon ble Supreme Court when the appeal filed by the Revenue was rejected vide their o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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