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TMI Blog2018 (5) TMI 2037X X X X Extracts X X X X X X X X Extracts X X X X ..... es, UK, were not reported by price-lists from the original manufacturer, M/s. Active Identity, France and subsequent correspondence dated 19th February, 2008 declared the cost at 13 for each card. It is seen from the records that the said goods had been imported for carrying out the project work and on which a rental was being charged by the parent-company. Therefore, notwithstanding the value a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 - Appeal allowed - decided in favor of appellant. - C/422/2009 - Final Order No: A/88584/2018-WZB - Dated:- 4-5-2018 - Shri C.J. Mathew, Member (T) and P. Dinesha, Member (J) Ms. Pooja Reddy, Advocate, for the Appellant. Shri Chatru Singh, Assistant Commissioner (AR), for the Respondent. ORDER This appeal lies against Order-In-Original No. COMMR/TKG/ADJN/19/2008-09, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Policy for which reliance has been placed on the decision of the Tribunal in Commissioner of Customs (Import), Mumbai v. ASB International Pvt. Ltd. [2016 (344) E.L.T. 1046 (Tri.-Mumbai)]. It is also submitted that there was no mala fide intention as the absence of any duty liability for the present, or at any time in the future, precluded such. Reliance is placed on the decision of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the goods may have been procured by the parent-company, the importers, even with incorrect declaration of the rental value for assessment, would have been subjected to the appropriate rule under the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Nevertheless, this reassessment order not lead either to any differential duty that was to be recovered nor any other conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. 5. In view of the above we find that the enhancing of value, even if it be for nominal purpose, need not have been accompanied by proceedings under Section 117 of Customs Act, 1962. Even if the goods were to be cleared into the domestic tariff area, the assessment should have to be carried out afresh and, therefore, did not merit confiscation under Section 111 of Customs Act, 1962. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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