Discretionary valuation relaxation under Rule 173C(11) may be withdrawn where the Collector finds it unsuitable, with no appellate interference absent legal infirmity.

Rule 173C(11) confers a discretionary relaxation for invoice value assessment in suitable cases, and the Collector may withdraw that facility where the rule is not satisfied. The provision does not require frequent market-price fluctuation as a condition for grant of the relaxation, and it cannot be used to bypass the normal valuation regime under Section 4. The challenged withdrawal was treated as a procedural valuation matter, not as an order imposing duty, penalty, or fine. In the absence of any clear legal infirmity in the exercise of discretion, appellate interference was not warranted and the withdrawal was upheld.

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Issues: Whether the Collector's withdrawal of the relaxation permitting invoice value assessment under Rule 173C(11) and direction to file price lists in the normal form called for appellate interference.

Analysis: The relaxation under Rule 173C(11) is a discretionary facility available only in suitable cases. The provision does not make frequent fluctuation of market price a sine qua non for grant of the relaxation, and the Collector may withdraw the facility if the case does not satisfy the rule. The decision challenged was treated as a procedural matter and not as an order imposing duty demand, penalty, or fine. The proviso to the rule also preserves the power to enquire further and determine value under Section 4, so the relaxation cannot be used to bypass the normal valuation regime. Since the Collector's discretion was exercised under the rule and no clear legal infirmity was shown, interference was not warranted.

Conclusion: The withdrawal of the relaxation under Rule 173C(11) was upheld and the appeal failed.

Ratio Decidendi: A discretionary relaxation in the valuation procedure under Rule 173C(11) may be granted or withdrawn by the Collector in suitable cases, and an appellate forum will not interfere absent a clear legal infirmity in that exercise of discretion.

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