2017 (11) TMI 1341

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....nese origin and supplied by M/s.Century Oriental Equipments and Machineries, Singapore.  On scrutiny of Bill of Entry, the department was of the view that the declared value is very low and therefore goods were subject to first check for the purpose of determination of assessable value for the following reasons :- a. that the  value declared of the parts of excavator works out to around Rs. 42.10/Kg, which was even less than the value of that of old and used excavators b. that the value declared is very low in relation to the NIDB values of contemporaneous import of similar goods; c. that the value of similar goods had already come under scrutiny of SIIB, Custom House, Tuticorin and value was enhanced for previous imports....

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....18 Ex-300 -1 Swing Circle Assy. 1 900 24930 19 Ex-300-1 top Roller 4 32 886.4 20 Ex-60 1 Track link 4 300 8310 21 PC-100 Tooth 1000 6.40 177.8 22 PC-60 Tooth 900 5.45 150.97 23 PC-650-5 Bot Roller 12 140 3878 TOTAL     46,654 1292315.80 The goods vis-a-vis other comparable imports based on NIDB data indicated that the assessable value would be Rs. 24.72 lakhs.  A query was put in the EDI systems and importer was asked to furnish documents.  However importer did not furnish any documents.  Show Cause Notice was issued proposing to reject the declared value, for enhancement of value differential duty demand and for....

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.... 5 Ex-60-1 Swing Circle Assy. 7617.5 28684 19792 6 Ex-60-2 Swing Circle Assy. 7617.5 28684 19154 7 Ex-100-1 Swing Circle Assy. 12465 46939 30990 8 Ex-120 Idler Assy. 2354.5 3674 3674 9 Ex-120 Track shoe 313.01 631.03 577 10 Ex-200-1 Track Link 21606 29036 29036 11 Ex-300 Track shoe 401.65 809.73 801 12 Ex-300-1 Idler Assy. 2908.5 4539 4539 13 Ex-300  1 Bot. Roler 1523.5 3097 3097 14 Ex-300 - 1 Swing Circle Assy. 24930 93877 70670 15 Ex-300-1 top Roller 886.4 1545.34 1545.34 16 Ex-60 1 Track link 8310 12805.79 10314 17 PC-100 Tooth 177.80 234.75 ....

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.... of goods in which the country of origin is different i.e. Japan. • In respect of Item Nos.1,12 and 21, there is no NIDB data in regard to the goods.But attempt is made by the department to enhance the value based on description of goods of other models. • Similarly there was no NIDB data available for the goods shown under Item Nos.16, but enhanced without basis. • In respect of items in S.No.8,14, 17, the valuation is done on the basis of contemporaneous imports.But the adjudicating authority instead of taking lowest value of such contemporaneous imports, has adopted the highest value which is erroneous. • In respect of Item No.22, the Ld.Counsel submitted that the enhancement is made on....

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....ods under section 14 of Customs Act read with Customs Valuation Rules, 2007.  Thus the authorities below have rightly enhanced the value and the same calls for no interference.  8.    Heard both sides. 9.    The Tribunal vide Final Order above stated in the appellants own case had occasion to analyse a similar issue and has held that the enhancement done on the basis of NIDB data is not sustainable.  Out of the 23 items imported, the items in S.Nos.3,4,5,7 and 23, the declared value has been accepted by department.  In respect of items in S.Nos.2,6,9,10,11,13,15,18,19 and 20, the enhancement is made  merely on the basis of NIDB data and therefore requires to be set aside which we ....