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TMI Blog2023 (5) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... pers as to the basis of rejection of the declared transaction value, except for what at best is in the nature of hearsay evidence, till at least substantiated in accordance with legal provisions. This is particularly so, when the goods have been imported from the manufacturer/agent directly. There is no justification given by Revenue in loading the consignment s declared value, except for what is stated earlier. The rejection of the manufacturers invoice value is therefore without any cogent explanation. The reassessment is as cryptic as the rejection of the transaction value. It is clearly 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 before Ld. Commissioner (Appeals) filed by the importer against the said assessment disputing the value loading of their import consignment of artificial PU leather clothes , the assessment done by the group was set aside. 3. Heard the rival submissions and perused related records. 4. It is observed that the impugned 11 Bills of Entry were reassessed by the group and declared CIF value (Transaction Value) loaded. No reasons for such vaule loading were communicated and also no speaking order in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned 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 warrant to ascertain and load the imported value in accordance with other contemporaneous imports of identical or similar goods. Under such circumstances the transaction value is not enhanceable based on such orders/CCRs/Transaction Value of similar/identical goods. Likewise, it has been repeatedly held by this Tribunal as well as other judicial for as that loading of assessable value without cogent reasons, is patently illegal and improper. It is evident that before arriving at the rejection of the transaction v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 [the purpose of verification] under subsection (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leaviable o the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information.] (4) Where it is found on verification, examination or testing of the goods or otherwise that the self-assessment is not done correctly, the proper of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 undertaken by the officers and enhancement of the value of imported goods has to be clearly spelt out by way of a speaking order issued Section 17(5) of the Customs Act, 1962. Any value loading therefore cannot be undertaken without specified reasons. Further it has been pointed out, during the course of the hearing of the matter by the Ld. Counsel for the respondents, that the goods were imported directly from the manufacturer/agent. It is also their contention that no contemporaneous imports were verified by the assessing officer. The fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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