9911796707
TMI Blog2024 (7) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The entire case of under valuation was initiated on the basis of alert notice issued by DRI. The said notice was issued on the doubt that the similar goods were being imported by various importers across the country by resorting to the under valuation of the goods. However, merely on the basis of alert notice the value cannot be enhanced. Though the Department has adduced certain evidence such as marketing enquiry, correspondence with foreign supplier etc. However, the appellant by making application obtained various documents. The documents obtained under RTI are vital documents. However, the appellant was not put to notice with these documents in the show cause notice. The appellant have obtained these documents after the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate of Revenue Intelligence, Central Zone Unit, Chennai that the importers of the goods indulged in evasion of customs duty by gross under-valuation and the customs officer examined consignment of the goods imported under Bill of Entry No. 8622876 dated 17.03.2015. On examination, it was reported that the goods as flora diaphragm RO pump, Model No. 8809, Voltas-24VCD, Work Processor - 70 PSI, Sectron Height 2M, Flora Membrane Reverse Osmosis etc. packed in cartons. Since the Invoices issued by the supplier declared general description of the goods, the Deputy Commissioner seized the imported goods which were allowed to clear it on provisional basis. Based on the intelligence received from the Additional Director General about under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms vide Order-in-Original No. 19/ADC/MSC/ICD/KHOD/O A/2017 dt.15-11-2017 confirmed the charges levelled in the Show Cause Notice on the following grounds :- (1) The appellant disclosed only general disclosure of the imported goods without mentioning description in detail as required for the imported goods. (2) Relied upon the price as the issued by M/s. Lotus and M/s. Hi Tech Sweet Water Tech (P) Ltd., Surat and the letter issued by the M/s. Shen Zhen Feyian Water Treatment Tech Co. Ltd China for rejection of the goods imported by the appellant. Relied upon the letter dated 23.10.2014 issued by ADG Chennai for enhancement of the value of imported goods. The said Order-In-Original was challenged by filing an appeal before the learned Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deals with valuation of the imported goods, which provides that the value of imported goods should be transaction value of the goods. The appellant complied with all the conditions of Section 14. it is not the case of the lower authority that the price declared by them was not at the time and place of the importation as well as there was flow back of the money. In the absence of any such finding in the impugned order, value declared by the appellant ought to have been accepted as held in the following cases :- a. Impex Steel 2 Bearing Co Vs. CC 2014 (302) ELT 464(T) b. Deeplalit Enterprise P Ltd Vs CC 2024 (2) TMI 662 (T) 2.4. He further submits that on the basis of domestic market inquiry the value of the imported goods cannot be enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndervaluation of imported goods by overseas suppliers as held in the following cases: a. Sedna Impex India Pvt Ltd - 2017 (347) ELT 317 (T); (Page No.39 to 40) b. Dev Tek India Vs C.C - 2016 (338) ELT 331 (T); (Page No. 41 to 42) c. C.C Vs Maruti Farics Impex 2016 (343) ELT 963 (T); (Page No. 43 to 44) d. PNP Polytex Pvt Ltd Vs C.C 2015 (318) ELT 649; (Page No. 45 to 49) 2.8. He further submits that once the transaction value of the goods has been discarded, the determination of value was required to be done by sequentially following Rules 4 to 9 of the said Rules. Rule 4 of the said Rule mandates that the value of the imported goods shall be the transaction value of identical goods sold for export to India and imported at or about the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions without actually movement of goods. The purpose of Introduction was to cover up transactions related to fraudulent exporter where exports were shown only on papers and not cross the Indian Territory. 2.10. As regards appeal of M/s. Paramount Clearing and Shipping Services Custom Appeal No. 12479 OF 2018, Learned Consultant on record Shri K J Kinariwala has submitted written submission dated 27.03.2024 which is taken on record. 3. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the record. We find that entire case of under valuation was initiated on the basis of alert not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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