2009 (10) TMI 445

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....ed two consignments and filed Bills of Entry declaring the goods as acrylic strips. They also sought for examination of the consignment on first check basis "to avoid any discrepancies in values/weight/description of goods". The goods were subject to cent percent examination in the presence of CHA and the discrepancies noticed were as follows :- Bill of Entry No. 540 dated 21-7-03 S. No. Description declared Description found Net weight declared (in MT) Net weight found (in MT) 1. Acrylic Strips Acrylic off cuts (width up to 3') of different thickness & size 16.1003 14.416 2.   Acrylic Strips (of different thickness & size)   3.604   Total   16.1003 18.02 ....

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....ht out the presence of sheets and offcuts in huge quantity and thus establishing mis-declaration of the goods. Commissioner (Appeals) has also upheld the mis-declaration. Therefore, adopting the declared value of 140 US$ which is applicable to strips for offcuts and sheets also are not justified. He seeks restoration of the order of Original Authority. 6. Ld. Advocate for the Respondent submits that they have ordered for strips; the distinction between strips and sheets are not significant; the value declared is the transaction value. However, they have accepted to pay duty at the time of provisional release at the value of 140 US$ for the strips 400 US$ for offcuts and 780 US$ for sheets. Further, enhancement at the time of finalisation....

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....on that they as a manufacturer imported them and the goods are meant for melting is not relevant. The goods imported are required to be assessed in the condition in which they have been imported. The Respondent have not questioned the examination report, which has been done at their instance. Having held that what was imported by the Respondent is different from what was declared by them, the question of accepting the declared value for entire consignment is incorrect. However, the submission of the ld. Advocate that enhancement of the value of the consignment cannot be based on enhanced value of contemporaneous import is valid and deserves to be accepted. It is not in dispute that the transaction value in respect of sheets, which was compa....