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TMI Blog2023 (5) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant challenge the assessment cannot be disputed. It is seen that the case law relied by the Commissioner (Appeal) in the impugned order is only in respect of cases where there was voluntary acceptance of the enhancements of value. From the impugned order, it is noticed that it has not examined the contemporaneous NIDB data, but relies solely on various letters of different authorities, like directorate of valuation, DRI or DC (SIIB). Such reports cannot be any basis of rejection of declared value in terms of rule 12 of the Customs Valuation Rules, 2007. The rejection can only be done on the basis of data of contemporaneous imports. Impugned order set aside - appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity after going through the RMS instructions, the valuation Study No. 17 dated 05.03.2020 issued by the Director General of valuation and Letter dated 08.09.2017 issued by Deputy Director, DRI, Regional, Gandhidham and letter dated 12.09.2017 issued by DC(SIIB), Customs House, Mudra regarding import of PU leather Cloth/Fabric arrived at the conclusion that the average price of USD 0.86 for PU Coated Fabric having thickness of 0.50mm per meter. Thereafter, in terms of Section 17(4) and Section 17(5) of the Customs Act, 1962. Relying on the consent letter given by the importer held that there is no need to pass a speaking order in all the cases. 2.4 The said order in original was upheld by the impugned order of Commissioner (Appeals), Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od rejected Further, once the importers had accepted the enhanced value, it was really not necessary for the assessing authority to undertake the exercise of determining the value of the declared goods under the provisions of rules 4 10 9 of the Valuation Rules. This is for the reason that it is only when the value of the imported goods cannot be determined under rule 3(1) for the reason that the declared value has been rejected under sub rule 2, that the value of the imported goods is required to be determined by proceeding sequentially through rule 4 to 9. As noticed above, the importers had accepted the enhanced value and there was, therefore, no necessity for the assessing officer to determine the value in the manner provided for in rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ratio of the law laid down by the Apex Court in Sounds N. Images. (supra) is not at all attracted to the case of the appellants. The benefit of this ratio could be taken by them only if they had contested the loaded value at the time when it was done, but not now after having voluntarily accepted the correctness of loaded value of the goods as determined in the presence of their Representative/ Special Attorney and paid the duty thereon according. Reliance was also placed on the decision of Tribunal in the case of M/s. Gandian Plasticote Ltd.- 2008 (223) ELT 605 (tri.-Kol.) wherein following has been observed: The learned Advocate also cited the decision of the Tribunal in the case of M/s Vikas Spinners V. CC., Lucknow 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e law relied by the Commissioner (Appeal) in the impugned order is only in respect of cases where there was voluntary acceptance of the enhancements of value. The said case laws cannot be applied to the facts of the case where there is apparent protest. From the impugned order, it is noticed that it has not examined the contemporaneous NIDB data, but relies solely on various letters of different authorities, like directorate of valuation, DRI or DC (SIIB). Such reports cannot be any basis of rejection of declared value in terms of rule 12 of the Customs Valuation Rules, 2007. The rejection can only be done on the basis of data of contemporaneous imports. 3. In this circumstances, we cannot uphold the impugned order and the same is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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