9911796707
TMI Blog2023 (6) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... porter. The department has resorted to rejection of the declared value and reassessment of the Bills of Entry on the basis of valuation of contemporary similar/identical goods at other ports as mentioned in NIDB/DGOV data. The EG Defective Secondary Sheets imported by the Appellant cannot be compared with similar goods. The value available in NIDB/DGOV data on similar defective goods are not comparable. The valuation of similar goods depends on factors such as country of origin, quantity of the goods imported, produced by the same person who produced the goods being valued, quality of the goods i.e. characteristics, composition like component material. Moreover, the NIDB data is not exhaustive in nature as it only depicts the value at which the goods are assessed but not whether such assessed value is proposed value by the importer or enhanced value buy the proper officer - the enhancement of value has been done arbitrarily. The department has not brought in any evidence to reject the value declared by the importer. Appeal filed by Revenue dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... d valuation earlier having been consented, the onus will be on appellant to establish that the valuation as per his consent suffered from fatal infirmity and such onus has not been discharged. Further, valuation of such goods requires their physical inspection and so re assessement of value in absence of goods will not be possible."The case of Eicher Tractors v. Union of India (supra) cited by the appellant is not relevant here as in that case there was no evidence that the assessee had consented to enhancement of value." 5. The Appellant also cited the decision of the Tribunal in the case of Guardian Plasticote Ltd vs CC(Port), Kolkata, 2008(223)ELT 605 (Tri-Kol), wherein it has been held that unless it was clearly endorsed that the duty arising on account of value loading was not paid under protest, it shall imply voluntary consent to the value enhancement. 6. The Appellant cited the decision of Hon'ble Supreme Court in the case of Shibani Engineering Systems 1996(86)ELT 453(S.C),wherein it has been clearly laid out that where the transaction value is ridiculously low and unrealistic of goods imported from a trader and when the price list of a manufacturer is not produced, good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Proper Officer to pass a reasoned order. This does not mean that the importer is precluded from filing appeal against the assessment order. The said section would apply only in those cases where the assessee is not aggrieved by the enhancement and has accepted such enhancement in which case the section requires that no reasoned order needs to be passed by the Proper Officer. The said section reflects upon the intention of the Legislature to avoid passing of the reasoned order and to unnecessary introduce litigation. As such, we find no merits in the Revenue's stand that an importer's right to file an appeal stands curtailed down on his clearing the goods on payment of duty on the enhanced value." b. Also in the case of K.D. Exports vs. Commissioner of Customs, Delhi-II reported in 2005 (186) ELT 526 (Tri.-Del) held as under in para 4 : ",,,,,The contention of the Revenue is that as the appellant had accepted the value assessed by the adjudicating authority, therefore, they cannot make any grievance before the Tribunal regarding enhancement. In this case the value of imported goods were enhanced on the basis of international price. The contention of the Revenue is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders are, therefore, set aside and the appeals are allowed." In view of the above decision, the impugned order is set aside and the appeals are allowed. 9. From the decisions cited above, we observe that the Respondent has agreed upon the enhanced value, it doesn't mean that they have foregone their statutory right to appeal as the right to appeal is a statutory right. Thus, the objection of the Department on this ground is not acceptable 10. Valuation of the imported goods is done as per Section 14 of the Customs Act 1962, which states that the value of the imported goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale. Further for rejection of the declared transaction value, the procedure has been laid down in the rule 12 of the CUSTOMS VALUATION (DETERMINATION OF VALUE OF IMPORTED GOODS) RULES, 2007, which reads as under: "12. Rejection of Declared Value: (1)When the proper officer has reason to doubt the truth or accur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation and the existence of trade mark; ii. Produced in the country in which the goods being valued were produced; and iii. Produced by the same person who produced the goods being valued, or where no such goods are available, goods produced by a different person, But shall not include imported goods where engineering, development work, art work, design work, plan or sketch undertaken in India were imported directly or indirectly by the buyer no these imported goods free of charge of at a reduced cost for use in connection with the production and sale for export of these imported goods;" 11. We observe that the 'EG Defective Secondary Sheets' imported by the Appellant cannot be compared with similar goods. The value available in NIDB/DGOV data on similar defective goods are not comparable. 12. In this regards the Ld Commissioner (Appeals) has given a finding in the impugned order, which is reproduced below: "I find that the respondent in its assessment order mentions the valuation of similar goods at higher side and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
