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TMI Blog2023 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the order. Reassessment order as per the impugned order should be done on the basis of the transaction value declared by the appellant at the time of assessment. With the notification impugned order is upheld. Appeal partly allowed. - Custom Appeal No. 87420 of 2013 - FINAL ORDER NO. A/85838/2023 - Dated:- 19-4-2023 - HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) And HON BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) Shri Anil Mishra , Advocate , for the Appellant Shri Sai Krishna Hatangadi , Assistant Commissioner , Authorized Representative for the Respondent ORDER PER : SANJIV SRIVASTAVA This appeal is directed against order-in-appeal no. 208 Adjn.- Imp)/2013(JHCH)/IMP-157 dated 13.03.2013. By the Impugned order held as follows: (1) I order that the classification of goods, imported vide Bill of entry No. 935942 dated 04.11.2010, be changed from declared CTH 84239020 to CTH 90610010; I reject the assessable value of Rs. 2,60,905, declared for the goods imported vide Bill of entry No. 935942 dated 04.11.2010, under Rule 12 of the Customs Valuation Rules2007; I order that the assessable value, of goods imported vide Bill of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plus the applicable interest as at Para 28(iii) above, on M/s. Citizen Scales India (P) Ltd under Section 114A of the Customs Act, 1962. (v). I order that the bills of entry, nos. 929355 dated 25.7.2008, 779666 dated 11.2.2009, 883809 dated 20.4.2009, 885252 dated 6.5.2009, 674537 dated 11.9.2009, 918102 dated 26.2.2010, 726434 dated 7.7.2010 and 765186 dated 29.7.2010 as detailed in Table-VII under Para 3.4 of the Show Cause Notice, be re-assessed accordingly. 29. I order that Rs. 5, 00,000, deposited by M/s. Citizen Scales India (P) Ltd vide TR 6 Challan no. HC 1461 dated 20.12.2010, be appropriated towards the liabilities as at Para 28(ii), (iii), (iv), Para 27(i), (ii) and Para 26(ii) above. I order that balance shall be paid by M/s. Citizen Scales India (P) Ltd. 30. This order is issued without prejudice to any other action that may be taken in respect of the goods in question and/or against the persons concerned or any other person, if found involved, under the provisions of the Customs Act, 1962, and/or any other law for the time being in force in the Republic of India. 2.1 Appellant has filed bill of entry no. 935942 dated 4/11/2010 for clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35523 765186 29.07.10 Ultrasonic Cleaner CD 4820-8433 60 10 50 42 BCD 7.5% CVD-Nil 304533 36648 Total 506439 2.2 On completion of the investigation a show cause notice was issued to the appellant asking them to show cause as to why:- (i) The declared assessable value of Rs. 2,60,905/- of the goods imported under live B/E No. 935942 dated 04.11.2010, should not be rejected under Rule 12 of the Customs Valuation (Determination of Value of Imported Goods), Rules, 2007 and be finally assessed at Rs.416367.31 as per the assessable values arrived upon as shown at Table-V and the said Bill of Entry be finalised and the differential duty amount of Rs.49,446/- so recovered and deposited vide TR 6 Challan no 10860289 dated 10.03.2011, be appropriated accordingly. (ii) Penalty under Section 112(a) and 114AA of the Customs Act, 1962 should not be imposed for their acts of commission and omission in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t contradicted by value and has been determined accordingly. The bank guarantee filed by them for provisional release of the goods covered by Bill of entry no. 935942 dated 4/11/2010 seized on 2/2/2011 be released to them as they have paid the entire amount and there was no order for confiscation or redemption made. 3.3 Learned AR reiterates the findings recorded in the appeal. 4.1 We have considered the Impugned order along with the submissions made in the appeal during the course of arguments. 4.2 In the impugned order findings recorded in case of Ultrasonic Cleaners is reproduced below: 21. As far as the classification of the goods imported under the Bill of entry detailed above is concerned, I find that clearance of all the goods, claimed as Ultrasonic Cleaner, except Bills of entry no. 674537 dated 11.09.2009 of the table, have been claimed under CTH 84336010. In case of Bills of Entry No. 674537 dated 11.09.2009 goods have been classified under CTH 84562000. I find that the CTH 84336010 is for Harvesting and threshing machines, including straw or hay mowers, Machines for cleaning, sorting or grading eggs, fruits or other agricultural produce, other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by sequentially in terms of Rule 4 to Rule 7of the Customs Valuation Rule 2007. As the contemporaneous import data of the identical or similar goods of same description, brand, make, model, country of origin could not be found, therefore redetermination of value of the Balance imported could not be done under Rule 4 and 5 of the Customs Valuation Rule 2007. Hence in terms of Rule 6 of the CVR, value had to be re determined under Rule 7 of the Customs Valuation Rule 2007. In these circumstances find that re determination of the value of the goods has been done correctly by deductive method, based on the data available in India. find that the assessable value of the goods Imported vide Bills of Entry No. 935942 dated 4.11.2010 and 682092 dated 09.06.2010 has correctly been re calculated as Rs.4, 15,600 and Rs.4, 63,000 respectively as calculated above, on the basis of the sales invoice, after allowing the deduction on the account of stamping charges, calibration charges, miscellaneous expenses, profit and duty etc. 23. I further find that the importer has purposely misdeclared the Ultrasonic cleaner and misclassified the same under wrong CTH a sole intention to evade the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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