2016 (9) TMI 974

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....nnon copiers of various models vide Bill of Entry No. 400972 dated 14.5.2004 and claimed for clearance of the goods. The value declared was SGD 82,125.00 CIF (Rs.21,69,044/-). On examination of the goods by department with the help of chartered engineer, it was found that the goods were used photocopiers. The SIIB of the Custom house also conducted examination by random testing of the machines, which showed that the machines were in working condition. It was observed on the basis of NIDB data that prices of some of the models were higher than the prices declared by importers. Market value of refurbished / reconditioned machines of almost all models imported were obtained from M/s Canon India (P) Ltd. These prices showed that the declared pr....

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....s. The department must first of all find out the transaction value. Only thereafter all the relevant rules can be applied one by one. (c)  Under valuation must be proved by corroborative evidence. When neither the supplier nor any documents from that side has been examined and marked by the department the enhanced order by the department has no legs to stand and the entire proceedings has become vitiated and therefore liable to be set aside. (d)  They had already furnished Chartered Engineer Certificate from the supplier which clearly confirms that the value and the year of manufacture and as held by Honourable Supreme Court and High Courts and Tribunals the value of Foreign Chartered Engineer is to be accepted. ....

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....a. The value appraised by Chartered Engineers firm employed by importers for Rs. 27,10,305/- was also rejected since no valid reason for change in appraised value was given by them, and in fact one of the parameters adopted by the Chartered Engineers for arriving at the value was browsing through internet. The value of Rs. 31,00,548/- arrived at by docks examination staff was in any case rendered passe after the detailed examination and investigation of the consignment by the SIIB. The adjudicating authority has proceeded sequentially through rules 5 to 8 of the Customs valuation Rules, 1988 to determine the value of the goods under reference which in our view is the correct methodology to be followed in such cases. This being so, we do not....