TMI Blog2004 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... peals filed by M/s. Raj Watch Manufacturers and M/s. Tatio Watch Manufacturers are allowed with consequential relief, if any. The Tribunal has also taken note of the decision in the case of Rainbow Gold Products P. Ltd. v. C.C., [ 1995 (3) TMI 283 - CEGAT, NEW DELHI] laying down that photocopy of the export declaration without the signature of any Customs officials, without any Customs seal, is not the relevant documents. In view of the decisions of the Tribunal the assessable value cannot be enhanced solely on the basis of such a declaration. The Revenue has to compare the prices with the contemporaneous imports for the purpose of determining the assessable value. Even in the case of Indian Watch Parts Mfg.[ 2004 (2) TMI 196 - CESTAT, NEW DELHI] , relied upon by the learned SDR, the Revenue had adduced the comparable import price which was closer to the export declaration which weighed with Tribunal to conclude that this clearly shows that mis-declaration of value is made in the import invoices rather than in the export declarations. Accordingly we remand the matter for re-determination of assessable value in respect of Bill of Entry No. 1638, dated 19-11-97. In conclusion, all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value of the impugned goods had been enhanced on the basis of price shown in the Export Declaration allegedly filed by M/s. LWM before the Hong Kong Customs Authorities; that there is no allegation contained in the show cause notice nor is there any finding in the impugned order that the Appellants had any collusion with the suppliers of the goods abroad; that only allegation mentioned in the show cause notice that the Appellants had willfully misstated and suppressed the actual values of the imported goods in the invoices and Bills of Entry; that they had declared the prices as mentioned in the invoices and there being no allegation/finding about collusion between the Appellants and the supplier of the impugned goods, extended period of limitation for demanding duty under Section 28 of the Customs Act cannot be invoked in respect of Bills of Entry at serial Nos. 2 to 5 in the Chart given in Para 1 of the impugned order. [that is Bills of Entry Nos. 37, dated 10-4-1997, 634, dated 17-5-96, 38, dated 10-4-1997 and 6461, dated 20-5-1996]. The learned Counsel, further, submitted that none of the situations envisaged in Rule 4(2) of the Customs Valuation Rules, exist and, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. v. C.C., Calcutta, 2001 (136) E.L.T. 243 (T) wherein the Tribunal found force in the Appellants' submissions that there is a possibility of the export declaration price being on the higher side to earn incentive on value and has held that "If that be so, the export declaration cannot be made the basis for enhancing the value". 5. Countering the arguments, Shri S.M. Tata, learned SDR, submitted that in the Export Declaration filed by the foreign supplier with Hong Kong Customs Authorities and obtained from them by the Indian Customs Authorities everything matches with the invoices filed by the Party along with their bills of entry namely party's name, airway bill number, invoice number, description of goods; that only the value differs which clearly establishes the intent of the Appellants to evade payment of duty; that the detailed procedure followed in obtaining documents for the purpose of investigation on the one hand and for booking the offence on the other hand. He relied upon the decision in the case of C.C., Jaipur v. Indian Watch Parts Mfg., 2004 (171) E.L.T. 141 (T) = 2004 (62) RLT 728 (CEGAT), the Tribunal has held that the export declaration has to be taken as aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber of decisions including the judgment of the Supreme Court in the case of East Punjab Traders and decision of the Tribunal in the case of South India Television (P) Ltd. On the other hand the learned SDR has argued about the genuineness of the Export Declaration procured from the customs at Hong Kong and has relied upon the decision in the case of Indian Watch Parts Mfg. After considering the submissions of both the sides, we observe that the sole basis for enhancing the assessable value is the Export Declaration obtained by the Customs Authorities in India from Hong Kong Customs of which original copy has not been brought on record. In a similar facts, in the case of South India Television, the Appellate Tribunal has held as under :- "…….we find that the only basis for enhancing the assessable value of the imported goods is the export declaration furnished by the importers/suppliers at Hong Kong. The appellants have strongly contended that it is the photocopies of the said declaration and the signature bearing on them do not reflect upon the authority of the persons signing them and as such the same cannot be made the basis for rejecting the transaction value. As against this, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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