Assessable value enhancement failed where contemporaneous imports were not proved comparable and abnormal discount was unsupported by evidence.

Enhancement of assessable value under Rule 6 of the Customs Valuation Rules, 1988 read with Section 14 of the Customs Act, 1962 was not justified where the department relied on contemporaneous imports without proving that the cited imports were comparable stock lots. The appellate authority had already found that the relied-upon imports were not shown to be stock lots, and no evidentiary material was produced to support the claim that the discount was abnormal. A request for broader reappreciation of documents was beyond the ground raised. The declared value was therefore accepted and the enhancement was set aside.

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Issues: Whether the enhancement of assessable value on the basis of contemporaneous imports under Rule 6 of the Customs Valuation Rules, 1988 read with Section 14 of the Customs Act, 1962 was justified when the department alleged that the discount offered was abnormal.

Analysis: The original authority had enhanced value by treating the imported goods and the relied-upon contemporaneous imports as comparable stock lots, but the appellate authority found that the contemporaneous imports were not shown to be stock lots and set aside the enhancement. The only ground urged before the Tribunal was that the discount was abnormal, yet no evidentiary material was produced to substantiate that claim. The submission seeking a broader reappreciation of documents was beyond the scope of the ground raised.

Conclusion: The enhancement of assessable value was not justified and the appellate order accepting the declared value was upheld. The issue is decided in favour of the respondent.

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