2016 (6) TMI 397

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..... The goods were examined by the Custom Officers. It is noted by the Department that importation of such used clothing is restricted as per Directorate of Foreign Trade Notification No.43/09-14 dated 19.5.2010 read with para 2.17 of Foreign Trade Policy. These items can be imported only against a specific licence. The appellant did not produce any valid import licence for clearance of these goods. Further, it was also noticed that the declared value is much lower than the price fixed by the Commissionerate vide Internal instruction and Alert Circular dated 17.9.2008 issued by DRI. 3. As such proceedings were initiated against appellants which resulted in these impugned orders passed by the Commissioner of Custom, ICD, TKD, New Delhi. ....

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....e are following guidelines based on the inputs received from DRI and market enquiry and as such the impugned orders are sustainable on valuation. 7. We have heard both sides and examined the appeal records. We find that there are two issues to be decided in these appeals. The first is regarding legality of the valuation of imported goods and second is the quantum of redemption fine and penalty imposable in the facts of these cases. 8. On the first issue, we find that ld. Commissioner has given a brief finding to the effect that Rules 4 to 8 of the Valuation Rules are not applicable in respect of worn clothing as no identical or similar goods are available. He recorded that value of consignment depends on composition of goods. He concl....

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.... Rules 4 to 8 as no comparable consignment of identical or similar goods are available, he takes general value as per NIDB data without establishing whether the said data is relevant in respect of identical or similar goods. As Revenue could not produce the details of NIDB data, it is apparent from the findings of the original authority that such general application of value of other imports is not legally tenable. As already noted that there is no cogent reason for rejection of transaction value for these imports. 9. We also find that similar issue relating to valuation of used clothes have been the subject matter of decision by the Tribunal. In A. N. Impex vs. C.C. (Port), Kolkata - 2013 (287) ELT 197 (Tri-Kol)., it was held that Rule ....