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TMI Blog2023 (7) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... ource for claiming that these were not integral to the barge. We find no evidence on record that these were not on board the barge when acquired by the importer and, in such circumstances, these cannot be disaggregated from the barge for separate determination of assessable value. There is no allegation in the show cause notice that the cost, in CIF terms, is in question and rejection of declared value was proposed, under rule 10A of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988, only owing to the purchase price, and declared value, not being inclusive of freight. Non-inclusion of freight is to be proceeded with under rule 9(2) of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988 whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legedly had on board two winch sets and one generator set. The value of the tug was proposed to be enhanced to ₹ 12,00,00,00, under rule 8 of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988, to which the value of the equipment on board the barge was added and, by assigning value of ₹ 12,00,00,00 for other stores on board, to demand differential duty of ₹ 59,44,897 beyond the discharged duty liability of ₹ 82,56,345, under section 28 of Customs Act, 1962, along with applicable interest, and for imposition of the usual detriments attendant upon confiscation under section 111 of Customs Act, 1962. 2. In order [order-in-original no. 135/2013-14/CAC/CC(E)/YG/Gr VII dated 29th November 2013] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the barge, to duty separately, the appellant- Commissioner has relied upon an unauthenticated and untenable source for claiming that these were not integral to the barge. We find no evidence on record that these were not on board the barge when acquired by the importer and, in such circumstances, these cannot be disaggregated from the barge for separate determination of assessable value. 6. Insofar as value of the tug is concerned, the proposal in the show cause notice rests on the values obtained from various manufacturers and statutory bodies in India. The findings in the impugned order are very clear and unambiguous inasmuch as it was held that 15.5.2 From the documents submitted by them in defense I find that M/s. Forward Mari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inclusive of freight. Non-inclusion of freight is to be proceeded with under rule 9(2) of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988 whereas rule 10A of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988 is limited to recourse to rule 5 to rule 8 of the said Rules. 8. The appeal of Revenue appears to have ignored this fundamental and crucial difference between adjustment of transaction value for cost and services and alternatives to declared price upon rejection under rule 10A of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988. The determination by the adjudicating authority cannot, therefore, be displaced on the grounds preferred in the appeal. 9. As no mis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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