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TMI Blog2024 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... d having being accepted by M/s Evergreen Enterprises. It is found that it has been held by a Division Bench of this Tribunal in COMMISSIONER OF CUSTOMS, CHENNAI VERSUS SAHARA ENTERPRISES [ 2005 (9) TMI 572 - CESTAT, CHENNAI ] that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for enhancement of value of the imported goods. The transaction value based on a much later day import where the value proposed by the department was accepted by another importer in his own case, cannot be the basis of valuation in the impugned case, where there is no such consent. It is only when a transaction value arrived at by mutual consent, between the importer and the department, is subjected to the rigorou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... big difference in values between the quotation and the declared invoice value. Meanwhile, in a similar import done by one M/s. Evergreen Enterprises from the same supplier viz. M/s. Shanghi Light Industries, China, the department enhanced the value based on the quotation with the acceptance from the importer. Based on the above facts, the Additional Commissioner (SIIB) passed Order in Original dated 22.4.2003 in respect of Bill of Entry No. 425288 dated 13.9.2002 redetermining the declared value, confiscated the goods with an option to redeem the goods and imposed penalty. The appeal filed by the appellant herein was allowed by the learned lower Appellate Authority. Department preferred appeal before CESTAT and the Tribunal vide Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the same, the Appellants filed an appeal before the Commissioner of Customs (Appeals), who allowed their appeal by setting aside the order of the Lower Authority. The Ld. Counsel placed reliance on the following orders / Judgments, for the proposition that, neither a Quotation or Proforma Invoice can be the basis of the declared values:- a. 2008 (232) ELT 730 (Tri. Mumbai) Chirag Enterprises Vs. Commissioner of Customs (EP), Mumbai. b. 2006 (206) ELT 625 (Tri.- Chennai) - Commissioner of Custom Chennai Vs. Metro Trading Co. c. 2006 (206) ELT 548 (Tri.- Chennai) Chennai Commissioner of Customs Vs. Sahara Enterprises d. 2002 (148) ELT 704 (Tri. Del.) - ABM International Ltd., Vs, Commissioner of Customs, Kandla e. 2002 (144) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cases of redetermination of value. The first stage involves the process of rejecting the declared value and the second stage involves determining the value by proceeding sequentially from Rule 4 to 9 of the CVR 1988. 6. Having rejected the declared value based on quotations received from M/s. Shanghi Light Industries Equipment, the Ld. Original Authority went on determine the value by adopting the prices in the quotation as he found them to be reasonable and having being accepted by M/s Evergreen Enterprises. 7. We find that it has been held by a Division Bench of this Tribunal in Commissioner of Customs, Chennai Vs Sahara Enterprises [2006 (206) E.L.T. 548 (Tri.-Chennai)] that a proforma invoice is in the nature of a quotation or offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial discipline that a Bench of co-equal strength must follow the decision of another Bench of co-equal strength. 8. The transaction value based on a much later day import where the value proposed by the department was accepted by another importer in his own case, cannot be the basis of valuation in the impugned case, where there is no such consent. It is only when a transaction value arrived at by mutual consent, between the importer and the department, is subjected to the rigorous of examination and meets statutory requirements that an Authority may be able to determine and assess its probative value in another case. Otherwise it would amount to using a third party data, the foundation of which the party concerned has had no opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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