2016 (8) TMI 141

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.... the Respondent ORDER Per B. Ravichandran The appeal is against the order dated 05.05.2011 of Commissioner of Customs, Jodhpur (Jaipur). The brief facts of the case are that the appellants have imported five old and used printing machines of Heildelberg make from Finland.  The declared assessable value is Rs. 15,36,600/-. The Revenue entertained a view that the assessable value is not corr....

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....o arrive at a rough estimate of value which is against the principles laid-down under Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The reliance placed on an alert issued in 2008 by DRI and certain informations taken from private commercial portals in internet cannot be a legal basis for arriving at the value. 3. Ld. DR supported the findings of the lower authority and....

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....orded that in order to ascertain the contemporaneous import value of identical/ similar machines a search was made in internet and the value was accordingly fixed. 6. We find that the above reasoning and finding of the original authority is completely devoid of legal merit. First of all, the original authority did not record any reason for rejecting the invoice value. Apparently, he was guided by....

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....ment. The foreignsic test done also categorically stated that there is no tempering with any label of the machines. Inspite of all these facts the lower authority went ahead and did some search in internet and fixed the value for imported goods. We are not able to appreciate the legality of such decision. The Tribunal in Commissioner vs. B.C. Trading Company 2008 (223) ELT A133 (S.C.), in Commissi....