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TMI Blog2024 (7) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... asaki Corporation (Hong Kong) Ltd. but was signed by M/s. REEM International (Hong Kong) Ltd; based on which investigations were conducted and statements were taken - there was nothing on record to prove that the amount paid to the buyer was more the value declared in the commercial invoice filed by the appellant along with the Bill of Entry. The statements have been retracted and the cross-examination of the Chartered Engineer has been denied, which is against the principles of natural justice. The Hon ble Supreme Court in the case of EICHER TRACTORS LTD. VERSUS COMMISSIONER OF CUSTOMS, MUMBAI [ 2000 (11) TMI 139 - SUPREME COURT] has held ' production of the price list did not discharge the onus cast on the Customs authorities to prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice, packing list, certificate of origin and a document with the description of the goods imported. The consignment was examined and the inventory of items which was declared was found to be correct, however, the department doubted the value and engaged a Chartered Engineer to determine the correct value. The Chartered Engineer estimated the value to be USD 69,021 as against the declared C F value of USD 55,142.06. Investigations also revealed that there were different invoices for identical sets of items where the buyer and the seller were the same and each of the invoices had declared different values. Thus, based on the investigations and various statements, the original authority rejected the declared value in terms of Rule 12 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith valuation states that the transaction value cannot be rejected without substantive reasons as is held by the Hon ble Supreme Court in the case of Eicher Tractors Ltd. versus Commissioner of Customs, Mumbai: 2000 (122) ELT 321 (S.C.). 2.1 He also argued that as per the Customs Valuation Rules, the assessment needs to be done as per the methods prescribed under these Rules. None of these methods have been followed and directly Chartered Engineer s evaluation is being accepted which is not in accordance with the Rules. It is also submitted that there is no evidence to show that the appellant had paid to the buyer any amount more than what is declared in the commercial invoice filed along with the consignment. The request for cross-examinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigations were conducted and statements were taken. The appellant had placed on record a letter dated 17th December 2012 issued by M/s. Masaki Corporation (Hong Kong) Ltd., wherein it was stated that by mistake their sister concern M/s. REEM International (Hong Kong) Ltd. s stamp was placed on the invoice generated by them. Emails recovered during investigation showed multiple invoices for the same set of goods where the buyer and supplier were one and the same. But there was nothing on record to prove that the amount paid to the buyer was more the value declared in the commercial invoice filed by the appellant along with the Bill of Entry. The statements have been retracted and the cross-examination of the Chartered Engineer has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This expression is distinctly different from the words and preconditions imposed for rejecting the declared transactional value under the repealed Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 ( the 1988 Rules , for short) and the pre-amended Section 14(1) of the Act which were considered and interpreted by this Court in Eicher Tractors Limited, Haryana v. Commissioner of Customs, Mumbai [(2001) 1 SCC 315 = 2000 (122) E.L.T. 321 (S.C.)]. In fact, the judgment in Eicher Tractors Limited (supra) had not considered Rule 10-A of the 1988 Rules enforced with effect from 19th February, 1998 as the imports therein related to the year 1993. Rule 10A brought the concept of reason to doubt the declared value in place of sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich Rule, as observed above, deals with the costs and services which are to be added to the price actually paid or payable for the imported goods for determining the transaction value. Sub-rule (1) to Rule 3 is however subject to Rule 12 and therefore give primacy to Rule 12 which we shall subsequently elaborate and explain. Sub-rule (2) to Rule 3 states that value of the imported goods under sub-rule (1) shall be accepted i.e. accepted by the Customs authorities. The proviso then vide different clauses sets out the pre-conditions for accepting value of the imported goods. Rule 11 provides for declaration to be given by the importer or his agent certifying that they had disclosed full and accurate details of the value of the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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