2016 (12) TMI 1028

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....kg. All the imports were made during July and September, 1999. The show cause notice dated 8-10-1998 issued proposing enhancement of the value invoking Rule 8 of Customs Valuation Rules, 1988. The proposal of enhancement was made on the basis of contemporaneous import of the Pistachio, according to which the price @ US$ 4.8 per kg was suggested. The adjudicating authority enhanced the value from declared price @ US$ 3.6 per kg to US$ 4.8 per kg invoking Rule 5 of Customs Valuation Rules, 1988. Being aggrieved by the adjudication order dated 17-3-2000 appellants filed appeals before the Commissioner(Appeals) mainly on the ground that show cause notice invoked Rule 8 whereas the demand was confirmed invoking Rule 5 which is the beyond the sco....

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....ts that this is second round of litigation of the appeal before this Tribunal. In the first round of litigation this Tribunal has remanded the matter holding that demand was confirmed under Rule 5 as against the invocation of Rule 8 in the show cause notice therefore directed the adjudicating authority to issue a fresh show cause notice. He submits that Tribunal by this remand order has endorsed that order cannot travel beyond the proposal made in the show cause notice. In the present round of litigation also similar error was done by the Commissioner(appeals) inasmuch as though in the second show cause notice enhancement of value was proposed invoking Rule 5 of Valuation Rules, 1988 and also the Adjudicating Authority confirmed the valuati....

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....efore the enhancement of value is otherwise also not sustainable. In support of his submission, he placed reliance on following judgments.: (a) Kailash Chand Jain vs. Collector of Customs, 1996 (86) ELT 529 (T) (b) Unik Traders vs. Commissioner of Customs, 2005 (186) E.L.T. 457 (T) (c) Nitee Trading Company vs. Commissioner of Customs, 2003 (161) E.L.T. 279 (T) (d) Global Industries vs. Commissioner of Customs, 2011 (272) E.L.T. 724 (T) (e) Diamond Traders vs. Commissioner of Customs, 2009 (241) E.L.T. 282 (T) (f) Associated Plastics Industries vs. Commissioner of Customs, 2004 (178) E.L.T. 567 (T) (g) CCE, Nagpur v. Ballarpur Industries Ltd., 2007 (215) ELT 489 (S.C.) (h) GMR Energy Ltd. Vs. Commissioner of Customs,....