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TMI Blog2024 (1) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority could have at least brought on record or in the Order-in-Original the details of the alleged contemporaneous imports, mere mentioning of dates and Ass. Value is not a sufficient compliance with the requirements of the statute. So also, with regard to the so-called market survey done behind the back of the appellant, nothing apparently is placed on record and hence, both the so-called alleged contemporaneous imports and the market survey is to be ignored. Moreover, the requirements of the statute are that the imports should be of identical or similar goods and such imports should be at or about the same time as the import in question. This Bench in the case of COMMISSIONER OF CUSTOMS VERSUS M/S. SREE RAJENDRA TEXTILES [ 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e their letter dated 23.12.2013 appears to have agreed to pay the duty under protest, in order to avoid detention and demurrage, thereby also seeking a speaking order. 3. The original authority, having considered the request of the appellant, adjudicated upon the issue and assessed the Bill-of-Entry, thereby re-valuing at an enhanced rate under Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 4. Feeling aggrieved by the above enhanced / re-determined value, it appears that the appellant preferred an appeal before the first appellate authority, but however, even the first appellate authority vide impugned Order-in-Appeal No. CMB-CEX-000-APP-037-14 dated 26.03.2014 having not accepted their case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority again misdirected himself in opting to go by Rule 7 ibid., for which no justifiable reasons have been given by the said authority. 5.4 In this context, he would rely on the following orders: - i. Commissioner of Customs, Chennai v. M/s. Sree Rajendra Textiles [Final Order Nos. 40631 to 40635 of 2023 dated 03.08.2023 in Customs Appeal Nos. 41810 to 41814 of 2013 CESTAT, Chennai] ii. M/s. RJ Knitwears Ltd. v. Commissioner of Customs [Final Order No. 40582 of 2023 dated 14.07.2023 in Customs Appeal No. 42368 of 2013=2023 (8) TMI 711 CESTAT, Chennai] iii. M/s. Woodern Style Plus Exports v. Commissioner of Customs Central Excise, Tiruchirappalli [2019 (370) E.L.T. 778 (Tri. Chennai)] iv. M/s. Abhishek Expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed value was compared with that of similar goods imported from the same country of origin, assessed at Chennai Sea and Nhava Sheva Ports. Against this, the appellant submits that no details about the alleged said contemporaneous imports were shared with the appellant, thereby violating the principles of natural justice. Nothing is said about the commercial level and the quantity involved in those transactions to conclusively establish that the so-called contemporaneous imports were in fact of similar goods within the meaning of Rule 2(f) ibid. Having alleged about the contemporaneous imports, the adjudicating authority could have at least brought on record or in the Order-in-Original the details of the alleged contemporaneous imports, mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rejecting the transaction value is on account of noticing higher values of the contemporaneous imports. However, while determining a particular import to be considered as a contemporaneous import for enhancement, it is necessary to match all commercial level details like quality, quantity, type, whether under a contract, physical characteristics, brand, reputation, country of origin, time of import, stock lot sale, manufacturers sale, etc. This is a necessary requirement. Merely giving the details of the Bills of Entry may be of identical / similar goods or of same country of origin and may be at the same time would not be sufficient because the transaction values are affected by various commercial factors like the quantity imported, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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