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TMI Blog2023 (8) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... giving proper reasons to reject the transaction value cannot be sustained - Appeal allowed. - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Ms. Hari Radhakrishnan, Advocate - For the Appellant Mr. Harendra Singh Pal, Assistant Commissioner (A.R) - For the Respondent ORDER Brief facts are that the appellant filed bills of entry for import of polished porcelain tiles. The Directorate General of Valuation, Mumbai vide letter dated 12.12.2000, alerted the field formations about under valuation of import of ceramic tiles and consequently the consignments were provisionally assessed by taking the price as USD 10 per sq.m. Thus the bills of entry were assessed provisionally pending verification of the declared values by taking bond and bank guarantee from the appellant. Later based on the letter received from the Directorate General of Valuation, Mumbai dated 19.03.2008, wherein it was intimated to finalise the provisional assessment by taking the contemporaneous value, prevalent during the period of importation of the goods, the adjudicating authority finalised the provisional assessments. The value of the goods import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 420785/27.08.2002 Indonesia 500x500 600x600 3.75 4.85 3.75 4.85 3. 436389/29.10.2002 Indonesia 500x500 600x600 3.75 4.85 3.75 4.85 4. 500077/16.06.2003 Malaysia 500x500 600x600 3.10 3.30 3.10 3.30 5. 532825/18.09.2003 Malaysia 600x600 3.30 4.30 6. 544611/21.10.2003 Malaysia 600x600 3.30 4.30 800x800 3.90 4.30 7. 544610/21.10.2003 Malaysia 600x600 3.30 4.30 8. 559592/01.12.2003 Malaysia 600x600 3.30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. There are no reasons put forward by the department or intimated to the appellant so as to doubt the transaction value declared by the appellant. The decision in the case of Century Metal Recycling Pvt. Ltd. Vs. Union of India [2019 (367) E.L.T. 3 (S.C.) was relied by the Ld. Counsel. It is argued that the department has to intimate to the importer in writing as to the reasons for doubting the truth and accuracy of value declared. The said mandate of sub Rule (2) of Rule 12 cannot be ignored or waived. Formation of opinion regarding reasonable doubt as to the truth or accuracy of the valuation and communication of the said grounds to the importer is mandatory. It is argued by the Ld. Counsel that no reasons are intimated to the appellant by way of issuance of Show Cause Notice or by stating in the order in original as to the basis for doubting the transaction value and rejecting the same. 6. The Ld. Counsel asserted that the enhancement of value without giving reasons to reject the transaction value is erroneous and illegal. Further, there is no evidence to show that the contemporaneous imports are comparable in regard to quality and quantity of similar goods. The Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of Rule 9 of these rules; and (h) the buyer and seller are not related, or where the buyer and seller are related, that transaction value is acceptable for customs purposes under the provisions of sub-rule (3) below.] (3) (a) Where the buyer and seller are related, the transaction value shall be accepted provided that the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price. (b) In a sale between related persons, the transaction value shall be accepted, whenever the importer demonstrates that the declared value of the goods being valued, closely approximates to one of the following values ascertained at or about the same time (i) the transaction value of identical goods or similar goods, in sales to unrelated buyers in India; (ii) the deductive value for identical goods or similar goods; 3 [(iii) the computed value for identical goods or similar goods.] Provided that in applying the values used for compar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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