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TMI Blog2023 (12) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... as enhanced the value on the basis of data gathered from the website of Zuaba. It is undisputed fact that the authenticity of the platform of Zuaba has not been established or department has not made any effort to verify the authenticity of the same. It was also a submission of the appellant that it is not approved by any government agency and the same is a private platform. Therefore, the sole reliance made on the data appearing on Zuaba platform, in our view is not correct and legal. Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. Even from the data of Zuaba which was relied upon by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the enhanced value at Rs. 62.44 per Kg valued at Rs. 30,84,726/- contending that the importer has consented vide order dated 19.05.2016. Being aggrieved by the enhancement of the value the appellant filed appeal before Commissioner(Appeals) who vide Order-in-Appeal No. MUN-CUSTM-000-APP-002-17-18 dated 07.04.2017 has remitted the matter with direction to examine available facts, documents, submissions and case Laws relied upon by them and then pass a speaking order in case after following principle of natural justice and adhering to the legal position. 1.2 On the remand proceeding the Adjudicating Authority rejected the declared value of the appellant, in the bill of entry and upheld the value enhanced for the assessment and re-determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri R R Kurup, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgment: Lan Eseda Industries LTD. V. Commissioner Of Customs, Mumbai-2010 (258) ELT 3 (SC) 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant has imported stock lot of Jute Bags, which was declared in the bill of entry. The department has enhanced the value on the basis of data gathered from the website of Zuaba. It is undisputed fact that the authenticity of the platform of Zuaba has not been established or department has not made any effort to verify the authenticity of the same. It was also a subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, we do not find any basis for rejecting the declared value by the appellant. 4.3 as regard the Hon ble Supreme Court judgment in case of LAN Eseda Industries Ltd (Supra) relied upon by the Learned AR, on careful analysis of the said judgment, we find that in that case Hon ble Apex Court considered the matter among others on the very important fact that the importer and supplier were related persons, which is not the fact in the present case. Therefore, the ratio of the judgment in LAN Eseda industries Ltd cannot be applied in the facts of the present case. Hence, same is clearly distinguished. 5. Accordingly, we set aside the impugned order and allow the appeal with consequential relief. ( Pronounced in the open court on 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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