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TMI Blog2025 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... is settled law that the onus to prove that the declared price did not reflect the true transaction value is always on the Department. Further NIDB data can be a guideline for the customs to arrive at the value of the goods but the NIDB data cannot be applied directly unless the value given therein falls within the parameters of identical goods or similar goods as stated in section 14 of the Customs Act 1962 and the Customs Valuation Rules. As stated by the Hon ble Supreme Court, it is always for the Customs Authorities to establish by methods known to law and in a satisfactory manner that the value of imported goods is not what the importer says it is and what that value actually is. That onus cannot be shifted to the importer. Similarly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), Chennai (impugned order). 2. Brief facts of the case are that DRI gathered intelligence to the effect that the appellant had allegedly imported MACE GRADE III from Indonesia vide Bill of Entry No. 254195 dated 3.7.2009 through Chennai Seaport by grossly mis-declaring the quantity, grade and value of the imported Mace with an intention to evade payment of duties of customs. The country of origin was declared as Indonesia, the supplier was M/s. PT Sarikumar Tyunggal Mandiri and the unit price was declared as USD 4800 per MT. Study of the declared price of the same product supplied by the same supplier imported and cleared through Mumbai Port, allegedly revealed that M/s. Shree Surgovind Trade Link Ltd. Mumbai had imported and cleared the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply the NIDB data showing the contemporaneous imports of identical goods for rejecting the transaction value given by the appellant. (iv) The Department had relied upon the analytical report dated 30.07.2009 given by the Spice Board, Cochin. Significantly, in the said report the Spice Board has not confirmed that the imported goods are not Mace Grade-III (v) It is a possibility that Grade-III Indonesian Mace is covered by the Standard grade specified in schedule II of the Mace trading and marketing rules. (vi) The report has certified that the sample was infested, contained moisture and extraneous matters that indicates the import goods cannot be of prime quality to have enhanced value. (vii) There is no evidence that the goods are of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undervalued. 5. We find substantial force in the points made by the appellant. In Commissioner Of Central Excise, Bangalore, vs. M/S Brindavan Beverages (P) Ltd., (MANU/SC/2645/2007), the Hon ble Supreme Court had observed as follows: 10. . . . . The show cause notice is the foundation on which the department has to build up its case. If the allegations in the show cause notice are not specific and are on the contrary vague, lack details and/or unintelligible that is sufficient to hold that the noticee was not given proper opportunity to meet the allegations indicated in the show cause notice. 6. We find that the non-supply of the Bill of Entry relied upon to enhance the price of the imported goods and lacunae in the analytical report dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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