9911796707
TMI Blog2023 (6) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ect value for the purpose of assessment. It is settled position of law that unless the transaction value could be established to be improper upon the finding that import invoices were either fabricated or fake or that any relationship exists between the importer and the exporter, the transaction value has to be accepted as correct value for assessment under Rule 3 of the Customs Valuation Rules, 2007. That in the present case, there is nothing on record to show that the transaction value of imports were not actual value of transaction. The basis of re-valuation by the department is re-classification of goods and when the re-classification is itself not proper, question of re-valuation of imported goods and/ or demand of any differential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was actually base oil . The said allegation has been made on the basis of test reports allegedly obtained from CRCL, Kolkata and CRCL, New Delhi where CRCL, Kolkata reported that No reference/specification of machinery oil medium grade is available here. Hence, its trade identity sales grade of the sample u/r may be ascertained at your end and CRCL, New Delhi opined that the sample tested by them may be base oils of various grades . The report of CRCL, Kolkata reflected that the Ash contained is nil in the samples. Considering such parameter and comparing the same with an observation of CSIR, IIP, Dehradun w.r.t some separate case, it has been held that in absence of any Ash content, the samples are to be considered as base oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ),[2017 (354) ELT 614 (Cal)]. 3. The Hon ble High Court, Calcutta while remanding the present matter before this Tribunal vide Order dated 18.11.2022 in CUSTA/20/2022 [Commissioner of Customs (Port), V. Sri Rahul Jhajharia, Prop. Of M/s JJR Associates] has observed that Thus the Tribunal is left with only one task that is to examine the experts report and then come to a conclusion as to the case as projected by the respondent/importer was acceptable and justifiable. Since the learned Tribunal is last fact finding authority it is fully empowered to re-appreciate the evidence which is on record and this is required to be done by the learned Tribunal which was the issue before it with regard to classification of the products so imported. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... samples may be of base oil, which means it may not be of base oil. Such test reports cannot be basis of conclusion that the goods imported were mis-declared and hence, such change of classification is seriously bad in law and liable to be quashed. 6. With respect to the other finding that the Appellant had supplied base oil to M/s. Balmer Lawrie Co. Ltd., as per Supply Contract from the imported consignments and hence, all the imported goods were nothing but base oil , is an absolute error on-facts inasmuch as from the statements enclosed herewith it would be evident that during the relevant period i.e. from July, 2012 to October, 2014, the Appellant had separate purchase of base oil which were supplied /sold to M/s Balmer La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the reliance on the purported statements recorded from Sri Rahul Jhajharia at the time of investigation in this regard, is of no consequence since the same were involuntary and retracted immediately after recording of such statements dated 04.03.2014 and 28.10.2014. retractions were made by way of affidavits dated 05.03.2014 and 29.10.2014, as is available on-record. Fact of retraction was also duly indicated at paragraph 4 (xiv) of the reply dated 07.03.2019 before the Ld. Adjudicating Authority. Moreover, documentary evidence including Central Excise Invoices together with certificate of CENVAT pass-on issued by Central Tax Authority evidences the fact that the Appellant had altogether separate purchase of base oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Valuation Rules, 2007. Reliance is placed in this regard upon the decisions of the Hon ble Supreme Court of India in the case of Commissioner of Customs, Mumbai Vs. Mahalaxmi Gems [2008(231) ELT 198 (S.C.)] and in the case of Commissioner of Customs, Mumbai Vs. J.D. Orgo Chem Ltd., [2008(226)ELT 9 (S.C.)]. 11. That in the present case, as stated supra, there is nothing on record to show that the transaction value of imports were not actual value of transaction. The basis of re-valuation by the department is re-classification of goods and when the re-classification is itself not proper, question of re-valuation of imported goods and/ or demand of any differential duty on the same, cannot arise. When the Test Reports of exa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
