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TMI Blog2023 (7) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... rts though the goods were manufactured by the same manufacturer in Bangladesh. The Appellant stated that the MRP printed on the goods imported through other ports can be different as the Place of importation itself was different and hence difference in MRP is quite natural - it is observed that MRP on the same item is decided in consideration of a number of factors besides landing cost and duty element. In the instant case the goods were imported through different ports. That itself is a valid reason for the difference in price. There is no evidence to suggest that the goods so imported through different ports under different MRP were being sold at same price. Hence, the price difference cannot be attributed to suppression of the value b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land borders in the state of Tripura. He imported OPC/PPC Cement in 50 Kg. PP woven bags from Bangladesh during the period 17.03.2012 to 31.10.2014, through Muhurighat L.C.S. As the product was subject to levy of Additional duty of Customs (CVD) on MRP basis, the Appellant asked the exporter from Bangladesh to print the MRP on the bags. 2. The Appellant was issued with two Show Cause Notices, both dated 05.11.2014, alleging that he has evaded Additional duty of customs amounting to Rs. 12,113/- and Rs. 72,677/- respectively by way of undervaluation in as much as cement from the same manufacturer in Bangladesh imported through Agartala L.C.S. was having a higher MRP of Rs. 320/- per bag of 50 Kg. 3. The Adjudicating Authority vide Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods so imported through different ports under different MRP were sold at the same price. Thus, they contended that the authority has erred in observing different prices printed on different consignments as one and the same. In absence of any evidence that the goods were being sold at a higher price than MRP, allegation of undervaluation for the purpose of levy of CVD is unfounded and not tenable under law. 6. The Appellant contended that the impugned Bills of Entry duly self-assessed were not challenged by the department and hence became final. As held by the Hon ble Supreme Court in the case of ITC Ltd, unless the original Assessment by the assessing officer is challenged, the department cannot demand differential duty subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under different MRP were being sold at same price. Hence, the price difference cannot be attributed to suppression of the value by the Appellant. Accordingly, we hold that the demand is not sustainable. 10. We observe that the self-assessment of the Bills of Entry by the importer was not challenged by the department. The Hon ble Supreme Court in the case of ITC Ltd, has held as under: 47. When we consider the overall effect of the provisions prior to amendment and post-amendment under Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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