2006 (5) TMI 225

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....The goods were imported from Taiwan. The appellants declared the transaction value of US $ 450 per MT and produced invoices in support of that price. Customs authorities rejected the transaction value for the purpose of valuation of the consignments and assessed at US $ 750 per MT. The appellant was served no show cause notice proposing rejection of transaction value. Nor was there any material adduced for the purpose of assessing at US $ 750 per MT. 2. Against the above assessment, an appeal was filed before the Commissioner (Appeals). The Commissioner (Appeals) rejected the appeals with the following observation: -                 The appellant had filed....

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....ought on record for loading the value and rejecting the value declared by the appellant. It is therefore, obvious that the deptt. has discharged the burden of proof by producing evidence of contemporaneous import at higher price. Therefore, the onus has shifted to importer to establish that the invoice relied upon by him is valid. But in this case it is noticed that except for arguing that the transaction value cannot be rejected, the appellant has done precious little to substantiate their claim that the invoice value represented the true commercial value of the goods. On the other hand, the deptt. has assailed the invoice value by a cogent evidence of contemporaneous import and therefore, there is no justification for not enhancing the va....

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....or consideration which renders the sale price other than a purely commercial price. 6. During the hearing today, the learned SDR has produced before us a printout, purported to be showing import values of polypropylene sheets. He is relying on bill of entries No. 389601 dated 5-11-2004 and 381370 dated 29-6-2004. In both the cases assessable value is found to be about Rs. 34/- per kg. It is being pointed out that the assessable value made in the appellant's case is the same and the valuation is to be accepted. The learned SDR has also pointed out that the bill of entry referred to by the Commissioner (Appeals) related to the import of 500 kgs and unit value was about Rs. 279/- per kg. As regards issue of show cause notice, the learn....

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....ted by the learned SDR. We reproduce that printout: Custom House Bill of Entry No. Bill of Entry Date (MM/DD/YYYY) Country of Origin Customs Tariff Heading Description of Goods Quantity Unit Quantity Code Unit Value in Rs. Mo-del Bra-nd INP G6 389601 11-5-2004 TW 3920919 POLYPOPYLENE SHEET IN ROLLS 23681.5 KGS 34.73138 NA NA INBOM1 475155 7-5-2004 DE 39202090 PP.SHEET GREY 3000 X 1500 X 4MM FARICS COATD PPH 2222 (POLYPOPYL-ENE SHEETS 1 NOS. 21400.39 PP. SHEET 4X3000X UNBRANDED INBOM4 913880 7-3-2004 US 39202090 POLYMER OF POLYPROPYLENE PLASTIC NETTING -SHEET 5472 MTR 70.164473 14944 UB INPPG6 381370 ....