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TMI Blog2023 (8) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... ther been made available by the department nor was filed by the department. It is therefore, for the concerned administrative authorities to take remedial action to ensure that Show Cause Notice and R.U.D s are filed in departmental appeals. Even the grounds of appeal taken by the department indicate that they are relying upon inquiry report received from Hong Kong through the mutual assistance agreement from the department of justice Hong Kong vide letter dated June, 18 2009, but still appeal has been filed without even providing the same alongwith other documents and copy of the SCN. And now at this stage same documents are untraceable. The appeal has been filed by the department after review and authorization by Committee of Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said residual method further provides that the value so determined shall not exceed the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time and place of importation in the course of international trade, when the seller or buyer has no interest in the business of other and price is the sole consideration for the sale or offer for sale. There has not been any attempt to look at any contemporaneous import as per record placed before me. I have also examined sub-rule [2], which provides for certain basis which are not to be applied under the provisions of rule 9 for determination of value. Having specific analysis of clauses (el) and (v) of sub-rule 2 of Rule 9. I find that though there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the laptop/personal computer of the appellants. 7. Having held that the declared values in respective assessment are required to be accepted. I hold that the allegation and decision regarding undervaluation hos crumbled and so has, as an obvious corollary, the decisions adjudging actions under section 11 of the Customs Act 1962. Further consequence that follows a that since there is no case for misdeclaration and confiscation: no penalty is imposable under section 112 and section 114A of the Act on appellant No. 1. From the above, it further follows that the penalties imposed on the appellant No. 2 and 3 are also not sustainable and are liable to be set aside. I am not delving into the other arguments of the appellants on the que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments by 10 August, 2023, adverse conclusion will be drawn against the Department. Copy of the order may be sent to Chief Commissioner (AR) as well as Chief Commissioner of Customs. In Response the office of AR produced following reply dated 09.08.2023, which has been taken on record : The Superintendent thus has only come forward with an open ended assurance for future on behalf of the department. Respondents too have expressed inability to the Bench. 2. We find that the rejection of value by the Adjudicating Authority, and also the basis of setting aside of the order-in-original by the Commissioner (Appeals), has neither been made available by the department nor was filed by the department. It is therefore, for the conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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