2008 (6) TMI 452

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....0 CIF. The appraising group did not accept the transaction value and enhanced the invoice value item-wise as follows : Sr. No. Description Declared Unit Price (CIF in US $) Enhanced Unit Price (CIF in US $) 1. T.V. 5.5 Inch (B & W) US $ 3.00 US $ 4.5 2. Emergency Light US $ 1.8 US $ 2.5 3. Calculator US $ 0.12 US $ 0.15 4. Flower Lamp US $ 0.10 US $ 0.15 5. Air Freshener US $ 0.50 Same as Declared 6. Pocket Size Walkman US $ 0.60 US $ 1.25 2. As a result of the enhancement, the assessable value based on the  invoice was enhanced from Rs. 6,17,090/- to Rs. 9,25,921/-. The appellants paid the duty on this enhanced value amounting to Rs. 5,31,691/-....

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....on : (a)      Mirah Export Pvt. Ltd. v. CC - 1998 (98) E.L.T. 3 (S.C.) (b)      Modi Xerox Limited v. CC & CE - 1998 (98) E.L.T. 12 (S.C.) (c)      United Traders (India) v. CC - 1999 (112) E.L.T. 349 (Tri.) (d)     Krishandas & Sons v. CC - 1999 (112) E.L.T. 227 (Tri.) (e)      Great World Co. v. CC - 1994 (74) E.L.T. 39 (Tri.) (f)       Sawhney Export House (P) Ltd. v. CC - 1992 (60) E.L.T. 327 (Tri.) (g)      Vellore Roller Flour Mills Pvt. Ltd. v. CC - 1991 (56) E.L.T. 659 (Tri.) (iii) In the absence of any allegation of extra payment, ....

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....t of 1999 and there is no notification in existence issued under Section 11 of the Customs Act taking cognizance of violation of importation of the goods, which constitutes infringement under the Act of 1999. The action in this regard is clearly misplaced and not sustainable in law. (viii) The goods valued at Rs. 11,22,739/- have been confiscated holding that there is a violation of notification dated 28-4-62 out of which Rs. 9,97,439/- constitute the value of black and white TV, which according to the Department is not of Chinese origin and, therefore, there is a misdeclaration of the country of origin in the documents submitted. They have contested the Department's stand that the components are made of Japan and the markings on th....

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....CIU. He also reiterated the findings of the Commissioner. 7. We have considered the rival submissions. We agree with the contention of the learned SDR that there is no bar for the Department to reassess the goods, if fresh evidence is brought on record, which warrants review of the assessment already made, provided the goods are still in the custody of the Department and have not been released to the importer. Therefore, there is no need for the Department to follow the procedure under Section 129D ibid. In the case of Informatics Software (P) Ltd., the goods were released to the party and, therefore, it was held that the procedure under Section 129D ibid should have been followed. In the instant case, the goods were in the custody ....