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TMI Blog2024 (8) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... as laid down the principles which would govern matters when the importers give their consent in writing to the enhanced value. The Bench also examined at length the decision of the Supreme Court in Sanjivani Non-Ferrous Trading [ 2018 (12) TMI 738 - SUPREME COURT] Thus, while passing the fresh order, the Assessing Officer shall take into consideration the principles laid down by this bench in Century Metal Recycling. The order passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside. The Assessing Officer shall pass a fresh speaking order in the light of the decision of Century Metal Recycling Pvt. Ltd. preferably within a period of three months from the date the order is filed before him. - Hon ble Mr. Justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer passed a fresh order dated 07.03.2019 assessing the value of the goods again at the value declared by the respondent. It is against this order that an appeal was filed by the department before the Commissioner (Appeals), who by order dated 31.01.2020, dismissed the appeal. 5. This appeal has been filed by the department to assail the order dated 31.01.2020 passed by the Commissioner (Appeals). 6. The respondent, as noticed above, had filed 12 Bills of Entry from November 2016 to May 2017 regarding import of aluminium scrap. The Assessing Officer doubted the value declared by the importer in the Bills of Entry. The value proposed by the Assessing Officer was accepted by the respondent in the letters submitted to the Apprising Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancement should be reconsidered by the assessing authority, in respect of all the 12 appeals for passing speaking order, detailing all the ground for enhancement in the value as per mandatory provisions of Section 17(5) of the Customs Act, 1962 within 30 days of communication of this order. 8. Pursuant to the remand order, the Deputy Commissioner decided the issue by order dated 07.03.2019 in only one paragraph namely, paragraph number 8, which is reproduced below: DISCUSSION FINDINGS: 8. I have carefully gone through the case records including the submissions made during the course of personal hearing. I find that the issue has attained finality in terms of Hon ble Supreme Court judgment dated 10.12.2018 passed in the importer s own case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Pvt Ltd has ordered for assessment of the imported goods at declared value. 14. Department has not brought out anything new which sustain loading, I observe that the DGOV Circular cannot override the provision of Valuation Rules and accordingly following the above decision of the Hon ble CESTAT and the Hon ble Supreme Court of India, I do find any reason for accepting/allowing the appeal of the department. 15. In view of the above discussion, I do not find any infirmity in the impugned order, hence the same is upheld and the appeal filed by revenue is rejected. (emphasis supplied) 11. Shri S.K. Rahman, learned authorized representative appearing for the department submitted that though the Commissioner (Appeals) by order dated 29.08.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Century Metal Recycling Pvt. Ltd.) has laid down the principles which would govern matters when the importers give their consent in writing to the enhanced value. The Bench also examined at length the decision of the Supreme Court in Sanjivani Non-Ferrous Trading. 16. Thus, while passing the fresh order, the Assessing Officer shall take into consideration the principles laid down by this bench in Century Metal Recycling. 17. The order dated 31.01.2020 passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside. The Assessing Officer shall pass a fresh speaking order in the light of the decision of the Tribunal in Customs Appeal No. 51976 of 2019 (Commissioner of Customs (Preventive) vs. Century Metal Recycling Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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