2017 (2) TMI 1158

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....ance of the said items. Upon examination of the said goods, the officials noticed certain undeclared items of measuring tapes having dual marking (both inches and centimeter). Apart from undeclared items in the consignment the officers also entertained a view that of value for declared items is not proper for assessment of duty. Upon enquiry with the appellant, the appellant waived the requirement of issue of show cause notice and further personal hearing and wanted the Commissioner to decide the issue as the consignments were lying incurring damrage. Accordingly, the impugned order came to be passed. 2. In the impugned order the Commissioner held that measuring tapes having dual markings are not permitted to be marketed in India and acc....

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.... have placed order based on proforma invoice and mistake has happened at the exporter's end for which they cannot be penalized. 4. The learned AR submitted that Halogen lamps were covered under the provisions of Section 4A of Central Excise Act, 1944. There is a component of CV duty on the imported items. The Original Authority adopted method of ascertaining RSP and after abatement to arrive at the assessable value of imported goods. The same cannot be said as legally not sustainable. 5. We have heard both the sides and perused the appeal records. The present appeal is only with reference to valuation of declared items by the appellant. Admittedly, the impugned order records the availability of NIDB data for the material period al....