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TMI Blog2024 (5) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... t glass sheets vide three Bills of Entry against the one offered for comparison with the case at Sl.No.3 ; whereas as regards the other case offered for purpose of comparison, the imported quantity is much less than even 25%. Therefore, it cannot be said that the appellant s imports of float glass sheets were at comparative commercial levels with that of the two impugned Bills of Entry. We also find no exercise of conversion of prices from dollars to rupees, in the order, which is so necessitated for rendering a meaningful comparison as the two tables Sl.No. (ii) (iii) above indicate the rate/sqm in rupees, while that of for the importer, the appellant importer mentions the same in US$. Elsewhere in the adjudication order in Para 3.9 the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER The appellants, a proprietorship concern, have filed the impugned appeal against the Order-in-Appeal No.60/Cus(A)/GHY/14 dated 13.11.2014. 2. The current proceedings before the Tribunal are in the second round of litigation wherein the Ld. Commissioner (Appeals) has upheld the denovo adjudication, whereby the adjudicating authority rejected declared transaction value and re-assessed the goods enhancing the import price besides imposing a penalty of Rs.15,000/- under Section 112 (ii) of the Customs Act, 1962. 3. The short question involved in the present appeal is in respect of the valuation of imported goods (Float Glass Sheets) and whether the declared transaction value called for a revision for assessment purpose. 4. The Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance being that the declared value as per importers invoice is unrealistic and not tenable for appropriate levy of Customs duties. Hence, in terms of Customs Valuation (Determination of Prices of Imported Goods) Rules, 1988 (CVR), the transaction value is liable to be rejected. For ready reference, Rule 10A (1) is reproduced below : 10A. Rejection of declared value. 1. When the proper officer has reason to doubt the truth or accuracy of the value declared in relation to any imported goods, he may ask the importer of such goods to furnish further information including documents or other evidence and if, after receiving such further information, or in the absence of a response of such importer, the proper officer still has reasonable doubt ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to commercial level or to the quantity or both, shall be used, provided that such adjustments shall be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustments, whether such adjustment leads to an increase or decrease in the value. 2. Where the costs and charges referred to in sub-rule (2) of Rule 9 of these rules are included in the transaction value of identical goods, an adjustment shall be made, if there are significant differences in such costs and charges between the goods being valued and the identical goods in question arising from differences in distances and means of transport. 3. In applying this rule, if more than one transaction value of identical goods is found; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, it is noted that the appellant s imports of float glass sheets are of 2 mm, 3 mm, 4 mm and 5 mm whereas in the examples for comparison in one case the thickness of float glass imported are 3 mm, 4 mm, 5 mm and 6 mm while in the other float glass sheets are 2 mm, 2.5 mm, 3 mm, 3.5 mm, 4 mm, 5 mm, 6 mm, 8 mm 12 mm. With the appellants not having imports of 2.5 mm, 3.5 mm, 6 mm, 8 mm and 12 mm reference of such imports are not for a meaningful comparison. We note that in the second case, such quantity for consideration of imported float glass has to be distanced with. This alone is nearly 1935 sqm. (802.63 + 579.68 + 312.26 + 133.82 + 107.06 = 1935.45).Thus, it leaves for comparison nearly 7860 (9795 1935) sqm. of imported float glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he importer has also doubted the department s ascertainment of the price of float glass sheet adopted @ Rs.29 per mm, per sqm, as there is no such float glass in trade of 1 mm thickness and there is no counter thereto from the side of the department. 12. In view of the above, we are not convinced with the adoption of the revised transaction value based on comparisons as offered, and note that the Department s case cannot be sustained on the basis of evidences as relied upon for the aforesaid reasons and discussions. 13. Proposition of law as related to issues hereinabove have been upheld in the following cases (for records) : (1) Sai Impex Vs. Collector of Customs : 1992 (62) ELT 616 (T) (2) Overseas International Vs. Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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