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TMI Blog2024 (11) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer and the order passed by the Commissioner (Appeals) that the reasons given by the Assessing Officer for re-determining the assessable value have not been considered by the Commissioner (Appeals) at all. In fact, the Commissioner (Appeals) has addressed issues which were not even considered by the Assessing Officer in the speaking order. The Commissioner (Appeals), has not even examined the Bills of Entry referred to by the Assessing Officer which formed the basis for rejection of the transaction value and the re-determination of the assessable value. In this view of the matter, the order passed by the Commissioner (Appeals) cannot be sustained. The Commissioner (Appeals) shall pass a fresh order as expeditiously as is possible. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and was re-determined. Feeling aggrieved, the respondent filed an appeal before the Commissioner (Appeals), which appeal has been allowed by the order dated 06.05.2021. 5. It is this order dated 06.05.2021 that has been assailed by the department in all these eight appeals. 6. Shri S.K. Rahman, learned authorized representative appearing for the department submitted that though detailed reasons had been given by the Assessing Officer for rejecting the value and re-determining it under the Customs Valuation Rules, 2007 [2007 Rules], but the Commissioner (Appeals) had not examined the said reasons and has allowed the appeal. Learned authorized representative, therefore, submitted that the order passed by the Commissioner (Appeals) should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mis-declared the value and therefore, the same cannot be considered true and correct transaction value for valuation purpose in terms of Section 14 of the Customs Act, 1962 . Therefore, the value declared by importer is rejected in terms of Section 14 of the Customs Act, 1962 read with Rule 12 of the Customs Valuation Rule 2007. 10. Therefore, in the instant matter the lowest value of Aluminium Scrap Taint Tabor as per ISRI comes of contemporaneous imports made vide Bill of Entry No. 6823508 dated 10.2.2020 imported from port INSNI-6 at or near the time of import in comparable quantities. In this regard Rule 4 (3) of Customs Valuation Rules, 2007 provides that (3) in applying this rule, if more than one transaction value of identical goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons related with the nature of the products, which were required to be looked into while applying the value of products in local market or contemporaneous imports and had taken recourse to the LME prices and DGoV circular for determination of value. The approach of the assessing authority is not only contrary to mandate of Section 14 of Customs Act and postulates of Valuation Rules but also contrary to law propounded by Hon ble Supreme Court in the case of Motor Industries Company Ltd. versus Commissioner of Customs [2009 (244) E.L.T. 4 (S.C.)] 7.11 I find that the value has been enhanced on the basis of values prescribed in DGov letter F. No. Val/Tech/100/2018 (Al Scrap) dated 15.11.2018 which itself was issued on the basis of LME prices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing officer has acted in an arbitrary manner in rejecting the declared transaction value without establishing the declared value as not genuine. 8. In view of the foregoing discussion and findings, I set aside all the 12 Assessment Orders and allow the appeals filed by the appellant with consequential relief . (emphasis supplied) 12. It clearly transpires from the speaking order passed by the Assessing Officer and the order passed by the Commissioner (Appeals) that the reasons given by the Assessing Officer for re-determining the assessable value have not been considered by the Commissioner (Appeals) at all. In fact, the Commissioner (Appeals) has addressed issues which were not even considered by the Assessing Officer in the speaking or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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