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TMI Blog2024 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate of the Testing Laboratory. Enhancement of value - HELD THAT:- Merely on the basis of the quote available on particular website it is not sufficient to enhance the value of the imported goods. at the same time the value appearing on website is abnormally high i.e. 0.36 per piece therefore the matter needs to be reconsidered on the basis of other material, if any. It is also observed that for applying the value of contemporaneous import it will also be important to see various factor such as similar goods, same quality, country of the export and the time of import. Therefore, merely on the basis of the quote available on the website value cannot be enhanced. Confiscation of the goods on the basis mis-match of colour, batch number and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Advocate for the Appellant Shri A R Kanani , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The following principal issues arise in the present appeal: i) Whether the transaction value of the goods imported by the Appellant is liable to be rejected and enhanced under Rule 5 of the Customs Valuation Rules, 2007,on the basis of a price quote appearing on the internet website www.alibaba.com, when admittedly there are no contemporary imports of identical or similar goods at that price. ii) Whether the imported goods are liable to confiscation under Section 111 (m) of the Customs Act, 1962 on account of mis-match colour, batch number and batch quantity, which occurred on account of mistake on the part of the foreign supplier, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for this reason also the price on the basis of the quote appearing on the website is not relevant. In support he placed reliance on the following judgments:- Kuber India vs. CC 2016 (340) ELT 404 B.C Trading Co vs. CC 2006 (202) ELT 619 CC vs. B.C Trading Co.- 2008 (223) ELT A133 (SC) CC vs. P.J Network 2012(277) ELT 104 Suyog Extrusions vs. CC 2007 (213) ELT 524 Commissioner vs. Suyog Extrusions 2008 (228) ELT (SC) 2.2 As regard the confiscation of goods under Section 111 (m) of the Customs Act, 1962 on account of mis- match in colour, Batch Number and Batch quantity he submits that it occurred only due to supplier s mistake and which has not resulted into any revenue loss. Therefore, for this reason confiscation of goods is not tenable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also observed that for applying the value of contemporaneous import it will also be important to see various factor such as similar goods, same quality, country of the export and the time of import. Therefore, we are of the prima facie view merely on the basis of the quote available on the website value cannot be enhanced. 4.1 As regard the confiscation of the goods on the basis mis-match of colour, batch number and batch quantity the appellant submitted that the mistake has occurred in the part of the supplier which has subsequently been clarified by the supplier. We prima facie find that because of this error it does not conclusively lead to any mala fide on the part of the appellant. The Adjudicating authority must reconsider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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