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TMI Blog2023 (12) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... VIBHA BHATIA, MOTILAL, ARUN KAPOOR, LAXMI TRADING CO, AMERICAN ALMONDS CORPORATION, RADHEY SHYAM RATANLAL, SUNDER LAL, AJAY GUPTA, RATAN LAL, SONIA GUPTA, UTTAM CHAND, SUNDER LAL VERSUS CC (IMPORT) , MUMBAI AND OTHERS [ 2016 (2) TMI 8 - CESTAT MUMBAI] , this issue came up for consideration and this Tribunal after considering all the facts placed before it, observed that if the value of contemporaneous imports were accepted and the transaction value in those case are not doubted by the revenue in the assessment orders, it is not understandable why the said values could not have been used for the purposes of comparing the same with the value of the consignments in question in these appeals. There are no infirmity in the impugned order and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds and hearing both sides, we find the issues which arise for determination in these appeal are (a) Whether insurance documents can be relied upon for the loading the transaction value of the consignment/goods (b) Whether the copies of documents export declarations submitted by the foreign supplier/exporter can be relied upon for enhancing transaction value (c) Whether com trade, UK public ledger and like sources of the information can similarly be used to enhance transaction value declared by the importer. (d) Whether penalties need to be imposed on he appellants. 10.1 On consideration of the rival contentions and perusal of records, the following position emerges: (a) The revenue relied upon copies of export invoices and declarations sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e investigating agency through official channels. This law is settled by the Apex court in the case of East Punjab Traders (supra). (b) As regards the insurance documents as well as entries from Comtrade and UK public ledger and other journals it is now well settled law that such information cannot be used to doubt or reject the transaction value. As regards the value on the insurance documents, Apex Court in the case of Orient Enterprises (supra), while affirming the judgement of the Tribunal; Christelle Violene (supra); Nina Chaka Pvt.Ld (supra) held that the value declared for insurance purposes by the exporter cannot be the basis for redetermination of the transaction value as the exporter may have declared higher value for insurance pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to arrive at the value for discharge of Customs duty. From the entire records we find that this does not seem to have been done. In addition, we find that the documents which have come from the foreign source i.e. Indian embassy, Moscow cannot bring home the charge of undervaluation in the case of Bhatia Group as none of these documents which are relied upon and received from foreign source pertain to these groups; even as far as Ratan Lal Group is concerned these documents cannot be relied upon for the reasons set out hereinabove. 10.2 As regards the appeals of Laxmi Trading Co. and Arun Kumar, we find that the entire findings of the adjudicating authority to fasten the differential duty liability is based on the so called confess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned orders are unsustainable and liable to be set aside and we do so. 10.4 As we have disposed of the appeals on the factual findings, we are not recording any findings on other submissions made at by both sides. As we have disposed of the appeals on merits holding that the impugned orders are not sustainable, question of penalty on appellants does not arise. 5. As the said issue was examined by this Tribunal in the case of Ajay Exports and further in the case of Chirag International v. Commissioner of Customs [2019-TIOL-1279-CESTT-MUM], wherein again this Tribunal observed as under :- 4. Heard both the sides and perused the records. We find that from the SCN it can be seen that the reason for issuance of the SCN is basically a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished in the public ledge or contemporaneous price of Laxmi Trading Co., the enhancement is incorrect and illegal. As regard the judgements relied upon by the Ld.AR, we find that the absolutely identical facts and law point in respect of the same case form the same country of origin has been decided by this Tribunal in the case of Ajay Exports and others, therefore, the facts of those cases relied upon by the AR is different from the case in hand, therefore, the judgments are not applicable. As per our above discussion, the enhancement of the price and consequential demand, interest etc. are not sustainable. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief. Therefore, the issue is no more res inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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