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TMI Blog2022 (12) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the above principles. In this case all the four Bills of Entry based on which the declared values were rejected were imported or the Bills of Entry were filed more than a month after the disputed Bill of Entry. From the Table we cannot make out as to which Customs House the goods in these Bills of Entry were imported from and in what quantities and from which country. Further, we find that the assessable value in these Bills of Entry were given in Rupees whereas the declared values in the Bill of Entry are in US dollars. It is not clear of what rate of exchange is applied to convert rupees into dollars to re-determine the assessable value under Rule 5. The rejection of the transaction value by the Deputy Commissioner is not in accordance with law. Consequently, its re-determination under Rule 5 cannot also sustain - in the impugned order the Commissioner (Appeals) did not discuss any issue related to rejection of transaction value and re-determination of the values - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... limp Whey Protein Complex 2.27 Kg (Chocolate Flavour) 12.00 20.2 per pcs 2 Food Supplement Olimp Gain Bolic 6000 3.5 Kg 10.00 12.92 per pcs 3 Food Supplement Olimp Pure Whey Isolate 2.2kg 14.00 29.29 per pcs 4 Food Supplement Olimp L- Carnitine Xplode Powder 300g 3.00 3 per pcs 5 Food Supplement Olimp Redweiler 480g 5.00 5 per pcs 6 Food Supplement Olimp Flex Powder 504g 4.00 4 per pcs 7 Food Supplement Olimp Collaregen 400 g 4.00 4 per pcs 8. Food Supplement Olimp Vitamin Multiple Sports 60 caps 1.50 1.5 per pcs 9 Food Supplement Olimp Pump Xplode Powder 300g 3.00 3 per pcs 10 Food Supplement Olimp Knockout 2.0 305g 3.00 3 per pcs 11 Food Supplement Olimp BCAA Xplode Powder 280g 3.00 12.72 per pcs 12 Food Supplement Olimp Creatine Monohydrate Powder 250g 1.75 1.75 per pcs 13 FOOD SUPPLEMENT (BCAA Xplode 10g, 1440 sac, Whey Protein Complex 17g 1248 Sac, Knockout 6g, 1200 Sac, Gain Bolic 40g, 960 Sac, 1 PALLET OF FREE SAMPLES)( AS PER INVOICE ) (1 Pallet) 60 1068 per pcs 14 SHAKERS(MADE OF PLASTIC) (Kgs) 1.2 per kgs 15 CATALOGUES (KGS) 0.26294 per kgs 16 T S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import of identical/ similar goods of like nature and quality during the period. While the appellant's Bill of Entry was dated 29.05.2019, the data relied upon by the Deputy Commissioner pertains to Bills of Entry filed between 22.06.2019 and 22.07.2019. No importer can be expected to anticipate the values at which goods may be imported later by other importers and based on such anticipated values, assessee value of their own goods. There is no evidence whatsoever that any amount has been paid over and above what has been declared in the Bill of Entry by the appellant. He also draws attention of the Bench to the fact that the goods whose values have been taken for comparison in Table C have not been indicated. Therefore, it is not clear as to the value of which goods were compared with value of their imported goods. It is also not clear as to what was the port of import and what exchange rate was considered. Therefore, the entire order of the Deputy Commissioner was passed without application of mind which the Commissioner (Appeals) upheld in the impugned order only because it ran into 11 pages. 10. We have considered the submissions on both sides and perused the records. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch importer, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the transaction value of such imported goods cannot be determined under the provisions of sub-rule (1) of rule 3. (2) At the request of an importer, the proper officer, shall intimate the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to goods imported by such importer and provide a reasonable opportunity of being heard, before taking a final decision under sub-rule (1). Explanation.-(1) For the removal of doubts, it is hereby declared that:- (i) This rule by itself does not provide a method for determination of value, it provides a mechanism and procedure for rejection of declared value in cases where there is reasonable doubt that the declared value does not represent the transaction value; where the declared value is rejected, the value shall be determined by proceeding sequentially in accordance with rules 4 to 9. (ii) The declared value shall be accepted where the proper officer is satisfied about the truth and accuracy of the declared value after the said enquiry in consultat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Table C of the order which has been reproduced above. The least one would expect while comparing the prices is to specify what goods were imported in the contemporaneous Bills of Entry, their quantity, specifications, country of origin, port of import etc., so that the same can be compared with the disputed goods. Needless to say the Bills of Entry and other documents must be provided to the appellant importer so that it has an opportunity to examine them and put up a proper defence. It also needs to pointed out that in sub-rule (3) of Rule 4 which also applies to Rule 5, if more than one such transaction of identical goods/ similar goods are found, the lowest of such values should be used to determine the value of imported goods. Table C of the Order-in-Original does not indicate that the values therein were the lowest values. 16. We also find force in the argument of the learned consultant that the imported goods cannot be compared in value to those which may have been imported a month later. In this case all the four Bills of Entry based on which the declared values were rejected were imported or the Bills of Entry were filed more than a month after the disputed Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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