TaxTMI 
TaxTMI 
2017 (1) TMI 9
X X X X Extracts X X X X
X X X X Extracts X X X X
....pertains to rejection of declared value for the goods imported and confiscation of goods where redemption fine and penalties have also been imposed. 2. The appellants are represented by the Advocate Shri Alok Yadav and Department has been represented by Mrs. Suchitra Sharma, Commissioner (A.R.). 3. M/s. M.B. Marketing filed Bill of Entry for clearance of goods through M/s. Johar Enterprises and declared assessable value of Rs. 8,12,639/- involving duty amount of Rs. 1,80,449/- 3.1 Lateron examination, it was found that in place of 48 packets of socks, 47 Packets men's hand gloves and leggings were found. 3.2 Revenue also makes a mention that the goods which were declared 'scarf mixed colour' were of three different constitutions/kinds a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....packets containing men's hand gloves and leggings. 4.1 In case of dispute on the classification for the goods, namely scarves, having three different compositions, the appellants argue that Revenue arbitrarily classified the subject goods (scarves of woven variety) under Chapter 6214 9060 where duty is BCD of 10% or Rs. 75 per piece, whichever is higher. The appellants state that these goods deserve classification either under 6117 8090 or under 6214 3000 and under both these headings rate of duty is same i.e. BCD of 10%. 4.2 In the case of charge of misdeclaration of value, the appellants rely on the following case laws:- 1. Bansal Industries vs. CC, Chennai reported in 2002 (147) E.L.T. 967 (Tri. - Chennai) 2. CC, Mumbai vs. Bureau Ve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aration of description, quantity, and value loses its force. 6.1 The importer also argues that Department's valuation is arbitrary and there is no evidence and the reason for said enhancement. The importer states that they have certificate from the supplier about the genuineness of the declared price and out of ignorance the representative/owner, of the importer firm agreed to Department's valuation/classification, and thus, paid CVD, whereas they are entitled to exemption of CVD under Notification No.30/2004. The impugned order i.e. Order-in-Appeal passed by the Commissioner (Appeals) has not appropriately examined the submissions given by the appellants and summarily mentions that Order-in-Original passed by Additional Commissioner is ju....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; Standard Preferential Area (1) (2) (3) (4) (5) 6117 OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES 6117 10 Shawls, scarves, mufflers, mantillas, veils and the like 10% - 6117 80 - Other accessories u 10% 6117 80 90 --- Other u 10% CHAPTER 62 Articles of apparel and clothing accessories, not knitted or crocheted Tariff Item Description of goods Unit Rate of duty Standard Preferential Area (1) (2) (3) (4) (5) 6214 - Shawls, scarves, mufflers, mantillas, veils and the like ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Notification. 6.4 Once the classification determined by the Department has been held as not valid the charge of mis-declaration in respect of description, quantity and value of the goods by way of suppressing of the facts with intent to evade payment of duty cannot be sustained. 9.2 The Department has rejected the transaction value in the case of the goods, namely, scarves. After rejecting the transaction value given by importer appellant, the department arrived at different values by categorizing the item scarf as 'scarf' and 'woven scarf'. For 'scarf' value has been taken as Rs. 80/- per piece and for woven scarf value has been taken as Rs. 100/- per piece. However, here the Department has not given any reason as to why the transaction....