2011 (6) TMI 305

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....hat respondent filed a bill of entry for import of 'Self Adhesive Plastic Sheeting in Rolls' and declared value was $ 350 per Metric Tonne. The assessing officer assessed the bill of entry by enhancing the value to $ 700 per Metric Tonne. No order was passed for discarding the declared value or loading the value by the assessing officer. Aggrieved by such an assessment after loading the value, respondent filed the appeal before the Ld. Commissioner(Appeals) on the ground that assessing authority has not given any evidence showing the basis for loading the value and acceptance of enhancement value by the assessee as proposed of the department, does not preclude him from challenging enhancement in appeals. 3. Ld. DR would submit that the L....

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.... assessing officer has not indicated any reason on the bill of entry for enhancement of the value nor there is any speaking order. In the appeal before the Ld. Commissioner(Appeals) against such an assessment, appellant had specifically taken plea that the adjudicating authority has not produced any evidence of basis for loading value or any details of contemporaneous import was at higher value. 7. The Ld. Commissioner(Appeals) has recorded the reasons for setting aside the assessment of Bill of Entry : "5. I have carefully gone through the facts of the case on record and the submission made by the Appellant. The issue involved is that the Appellant has imported the goods and filed the bill of entry on the transacted value. The Depart....

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.... value". 7. The Supreme Court in its decision in the case of M/s Eicher Tractors Ltd., [2000 (122) ELT 321], have settled the law that transaction value cannot be rejected without clear and cogent evidence produced by the Department with regard to the quantity, quality, country of origin and place and time of import. It is also well settled that it is for the Department to produce the evidence to show that the transaction value is not acceptable in view of the comparable price. In these cases, the Department has not adduced even an iota of evidence to reject the transaction value on the ground that it is not the true commercial value of the goods. It is also not the case of the Department that there was any special relationship between t....