9911796707
TMI Blog2023 (5) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... l, 2015. 2. The short question in the impugned matter concerns the redetermination of assessable value and restore the assessment done by the appraising group. Briefly stated M/s Wonder Decor Pvt. Ltd. imported PU Leather cloth of various thickness vide 11 Bills of Entry. These were assessed by the assessing officer who rejected the declared transaction value, re-determining the same and reassessing the said Bills of Entry at enhanced values without disclosing any reasons for so to do. No speaking order was passed thereto in terms of Section 17(5) of the Customs Act. It is noted that the immediate cause of such course of action was a DRI alert issued, vide F. No.23/13/2011-DZU dated 9.05.2011 and the related CCR instructions. In appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods do not represent the actual Transaction Value, in terms of Rule 3 of the Customs Valuation Rules, 2007. They, therefore claim to have rightly rejected the declared value under the Rule 12 of the said Rules and resorted to the provisions of Rule 6 ibid to arrive at fresh values. Primarily, the reason for assailing the order passed by Ld. Commissioner (Appeals), is that he failed to take cognizance of the aforesaid stated set of facts. 5.2 It may be noted that the contention of the importer is that the impugned goods have been imported under cover of a manufacturer's invoice. The Courts have time and again held up the sanctity of a manufacturer's invoice values unless proven to be nongenuine. Under the said circumstances, there is no war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the legal position concerning assessment of goods: Section 17 Assessment of Duty : (1) "......An importer entering any imported goods under Section 46, or an exporter entering any export goods under Section 50, shall, save as otherwise provided in Section 85, self-assess the duty, if any, leaviable on such goods. (2) The proper officer may verify [the entries made under Section 46 or Section 50 and the self-assessment of goods referred to in sub-section (1)] and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary : [Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria.] (3) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there was no evidence to doubt their bonafides and therefore the loading undertaken by the department in the said 11 Bills of Entry is plain arbitrary, wishful, illegal and without any sustainable basis. It has no backing of sound legal principles to load the declared import CIF value. They have also pointed out that no speaking order was passed in the matter which would make them aware of the reasons for the proposed cause of action on the part of the department and which is also so provided in law as per Section 17(5) of the Customs Act. Considering the aforesaid propositions of law having been repeatedly upheld by Courts, we find no merit in the Department's Appeal. 7. It is a established principle in law that any reassessments und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicated in the Commissioner (Appeals) orders that the self assessment/import took place on the manufacturer's invoice and the said fact of issuance of invoice has not been disputed. The issue therefore, has no warrant for action as per DRI's letter or the CCRs as said to be fed in the ICES 1.5 System on the basis of communication from Commissioner (Customs), Nhava Shava Customs. In view of the aforesaid the appeal filed by the revenue is shorn of any merit and is thus liable to be dismissed. The order passed by the lower authority, the Ld. Commissioner (Appeals) is required to be maintained and upheld. 8. For reasons, aforesaid, the appeal filed by the Commissioner of Customs (Port) Kolkata is dismissed. (Dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
