9911796707
TMI Blog2023 (6) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ns any doubt, then the immediate follow-up action, as prescribed under Rule 8, is to put across the same to the exporter asking it to furnish further information including documents or other evidence . Without following the mandate of Rule 8, the officer has referred to the Valuation Committee and it is not the case of the Revenue that the Valuation Committee comprised experts in the field, but the said committee comprised only the departmental officers who are naturally interested. There is also no finding by the lower authority that the parties are related in any way and hence, the adjudicating authority should have looked into Section 14 ibid., which is also not done - there are nothing in either of the orders of lower authorities that on what basis did they arrive at the conclusion that the transaction value declared was abnormal or very much high. Mere allegation would not suffice the requirement of law, what is essential is some semblance of evidence to justify such allegation. The action of the authorities in referring to the Valuation Committee for re-fixing of the transaction value is without basis and the denial of appropriate duty drawback to the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court of Madras, Madurai bench and the Hon ble High Court vide its order dated 17.10.2012 had directed the Revenue to pass a speaking order. It appears that thereafter, an opportunity was given to the appellant fixing the case for personal hearing and it appears that the appellant was duly represented on the date of hearing and made submissions before the authority. It also appears that the appellant also filed written submissions, wherein they had seriously objected to the method of valuation adopted by the Revenue since, according to the appellant, the re-valuation was done without rejecting, at the threshold, the value declared by it. 3. In the adjudication, the adjudicating authority, however, appears to have proceeded based on the valuation fixed by the Valuation Committee without rejecting the value declared by the appellant in accordance with the Customs Valuation Rules, 2007. The adjudicating authority vide Order-in-Original No. 237/2013 dated 22.01.2013 thus re-fixed the transaction value and thereby allowed the benefit of duty drawback to the extent of Rs.37,953/-, Rs.1,22,183/- and Rs.51,897/- in respect of Shipping Bill Nos. 2174188 dated 12.11.2009, 2183278 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch less a Valuation Committee and what is recognized under the statute when the transaction value stands rejected, is to follow the procedure prescribed in Rule 8 of the Customs Valuation Rules. In any case the transaction value could be re-determined only as per the methods prescribed in Rules 4 to 6 of the Customs Valuation Rules, 2007, which is the only method prescribed. 9. Per contra, the learned Assistant Commissioner relied upon the findings of the lower authorities. 10.1 Rule 8 of the Customs Valuation (Determination of value of Export Goods) Rules, 2007 is reproduced below: - 8. Rejection of declared value. (1) When the proper officer has reason to doubt the truth or accuracy of the value declared in relation to any export goods, he may ask the exporter of such goods to furnish further information including documents or other evidence and if, after receiving such further information, or in the absence of a response of such exporter, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, the transaction value shall be deemed to have not been determined in accordance with sub-rule (1) of rule 3. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction value in the case of imported goods shall include, in addition to the price as aforesaid, any amount paid or payable for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf : Provided further that the rules made in this behalf may provide for,- (i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, where the proper officer has reason to doubt the truth or accuracy of such value, and determination of value for the purposes of this section : [(iv) the additional obligations of the importer in respect of any class of imported goods and the checks to be exercised, including the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the exporter asking it to furnish further information including documents or other evidence . 12.3 Without following the above mentioned mandate of Rule 8, the officer has referred to the Valuation Committee and it is not the case of the Revenue that the Valuation Committee comprised experts in the field, but as we have extracted elsewhere in this order, the said committee comprised only the departmental officers who are naturally interested. 12.4 There is also no finding by the lower authority that the parties are related in any way and hence, the adjudicating authority should have looked into Section 14 ibid., which is also not done. 12.5 Further we do not see anywhere in either of the orders of lower authorities that on what basis did they arrive at the conclusion that the transaction value declared was abnormal or very much high. Mere allegation would not suffice the requirement of law, what is essential is some semblance of evidence to justify such allegation. 13. In the light of the above discussions, we are of the clear view that the action of the authorities in referring to the Valuation Committee for re-fixing of the transaction value is without basis an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
