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TMI Blog2022 (12) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation under Section 113(i) and 113(ia) of the Customs Act. Here, in the case on hand, in the guise of re-determination of value of goods, the Adjudicating Authority has not given any justifiable reasons except adopting the valuation in terms of Rule 6 ibid. after rejecting the FOB value in terms of Rule 8(1) ibid. Rule 8 authorizes the proper officer to reject the declared value when he has the reason to doubt the truth or accuracy of the same and from a reading of the Adjudication Order, there are no reasons brought on record as to the doubts about the truth or accuracy of the value declared in relation to the export of goods. The Customs Broker, in the facts of this case, cannot be fastened with a liability under the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was an attempt to export goods which were undervalued; that the market survey carried out on a single day, i.e. on 15.02.2019, revealed that an exactly similar looking product to the one which was attempted to be exported costed Rs.59/- (M.R.P.) per piece including G.S.T.; that therefore, the value of the goods in question was computed at Rs.115/- per piece in terms of Rule 6 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 and that the same was accepted by the authorized representative of the importer. In the said Show Cause Notice, at paragraph 16, the Customs Broker was alleged to have rendered themselves liable for action under the Customs Broker Licensing Regulations (CBLR), 2013 for contravening the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any act, which act or omission would render such goods liable for confiscation under Section 113, or abets the doing or omission of such an act. Unfortunately, in the case on hand, the only allegation is undervaluation of the goods for which the same were held liable for confiscation under Section 113(i) and 113(ia) of the Customs Act. 6.2 Here, in the case on hand, in the guise of re-determination of value of goods, the Adjudicating Authority has not given any justifiable reasons except adopting the valuation in terms of Rule 6 ibid. after rejecting the FOB value in terms of Rule 8(1) ibid. Rule 8 authorizes the proper officer to reject the declared value when he has the reason to doubt the truth or accuracy of the same and from a readi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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