9911796707
TMI Blog2025 (3) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ia effected vide bill of entry no. 464/16.02.2004, 413/17.03.2004, 510/19.02.2004 and 550/20.02.2004 and especially in the light of the adjudication by original authority have been undertaken thrice only to be demanded once by the Tribunal on challenge to loading adopted for provisional assessment under section 18 of Customs Act, 1962 and once by the Commissioner of Customs (Appeals) who found it appropriate to remand the matter back to the original authority upon finalization. 2. The assessment of imports of the appellant were made provisional with the declaration of US $ 1300 to 1710 PMT enhanced to US $ 2185 PMT on two of the bills of entry and to US $ 2300 on the other two bills of entry. The loading was not interfered with by the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment on available documents and declaration. In the circumstances, recourse to rule 10A of Valuation (Determination of Price of Imported Goods) Rules, 1988 for discard of the declared value is not exceptionable as upheld in the impugned order. We, too, find no reason to concur with the Learned Counsel that the declared value should not have been rejected in the circumstances. 4. Turning to the manner in which the scheme of 'surrogate value' under rule 8 of Valuation (Determination of Price of Imported Goods) Rules, 1988 was to be adopted, it is seen that the order of the original authority relied upon prices in 'Public Ledger', as well declarations in 19 other bills of entry as hovering around the finally assessed value and as bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is not reticent in referring to 19 bills of entry which, admittedly, are not in conformity with scheme of 'surrogate value' set out in rule 5 of the said Rules. 'Public Ledger' is not a document that affords justification for adoption of value therein owing to the disbursement of prices stipulated in rule 8(2) (iv) of the said Rules as it is not on record that the prices therein are of 'cloves' of the country of origin. It is also surprising that the adjudicating authority has relied upon bills of entry which do not fit the criteria of 'identical goods' or 'similar goods' and yet chose to accord weightage under a different rule which is required to be consistent with principle of valuation. It is quite clear that the 19 bills of entry, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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