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TMI Blog2019 (9) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... ly . The appellants contention is that these are meant for Free to Air Set Top Box used for receiving unencrypted broad-cast signals. In this case also a layman will not be able to decide the nature of the product and possible use for such product. Reference to website cannot be the only basis for loading the value of the imported goods and demanding differential duty. The goods lying in the Customs charge need to be examined and a suitable expert opinion as to the nature of the goods. Therefore, proper valuation of the goods is required to be re-determined in the light of Section 14 of the Customs Act 1962 read with the Customs Valuation Rules 2007. The impugned order is set aside and the issue is remanded to the adjudicating authority for passing a denovo order after getting the goods examined by an expert for taking opinion as to the exact nature of the goods. Such expert opinion as well as the basis for re-determination of value, should be shared with the appellant and an opportunity should be given for rebuttal of the same - Appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... n set Top Box. DRI further found that "MPEG-2 Cards" are used for converting the source signal into contents in a form that can be displayed on the TV Screen or other display device and "SMPS Power Supply Board" is used for controlled power supply in Set top Box. The DRI ascertained the correct value of the goods by referring to NIDB Data for contemporaneous import prices in comparable quantity. The item "MPEG Card with USB Slot/port facility" has been valued at ₹ 49.53 more than "MPEG Card" without USB Slot/port facility". On the basis of such enquiry, the valuation of the consignments were done as follows:- Re: B/E No. 2740311 dated 5th August 2017 Sl Description of the goods declared in the Bill of Entry Description of the goods on examination (Actual) Total quantity in Pcs. Declared value in Rs. Ascertained Assessable unit price in Rs. 1 Power Supply for DTH SMPS Power Supply Board used for controlled power supply in Set Top Box 60,000 5.22 28.6093 2 Main PCB for DVB with connector MPEG-2 Card used as main board of Set Top Box. 60,000 19.56 253.18175 Re: B/E No. 3429617 dated 29th September 2017 S l Description of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded on payment of redemption fine of ₹ 17.00 Lakhs under section 125 ibid. v) The goods imported vide B/E No. 2740311 dated 5th August 2017 were ordered for confiscation under section 111(m) of the Customs Act,1962. However, an option for redemption was extended on payment of redemption fine of ₹ 16.00 Lakhs under section 125 ibid. vi) Differential Duty of ₹ 1,40,46,168/- was demanded for the two subject Bills of Entry u/s 28 (8) of Customs Act.1962. vii) The amount of ₹ 38,93,712 and security deposit of ₹ 50.00 Lakhs paid by the importer was appropriated against the Customs duty of ₹ 1,40,46,168/- viii) Penalty was imposed upon the importer u/s 114A of the Customs Act, 1962, ix) Penalties were imposed upon Shri Satendra Singh and Shri Yeshray Singh u/s 114AA of the Customs Act, 1962. 8. With reference to the "PCB for DVB with connector", the Ld. Advocate appearing on behalf of the appellants submits that the goods imported by them were meant for DTH (Direct to Home Application). He contested the value adopted by the Revenue for these goods. He further submitted that the appellants had placed before the Adjudicating Authority the duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e referred web-site item on the website value. He further submitted that impugned goods are meant for Direct to Home Application and hence merit significantly lower value. 12. The Advocate also submitted that power supply card cannot be the same for electrical/electronic equipments. He further submitted that when the identical goods, contemporaneously imported, have been assessed and cleared on the identical value, there was no justification for enhancing the value of subject import goods and cited case laws in support of his contention. 13. The learned ADR. for the Revenue supported the impugned order and added that mis-declaration of value is apparent in as much as declared value of "SMPS Power Supply Board" as in B/E 2740311 is much lower than those declared in B/E 3429617. 14. In rejoinder, the learned Advocate submitted that the declared value for "SPMS Power Supply Board" is on the lower side as it was purchased on "Stock lot Basis". 15. Heard both sides and perused the appeal records. 16. The imported goods are electronic printed circuit board. A layman will not be able to decide the nature of the product and the possible use for such products by casual inspection. R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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