2018 (3) TMI 781

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....uch as tyre valve, tyre seal, PU Hose, spray paint pump, mini air pump etc. The goods were examined on first check basis. Upon comparison of the value declared with the NIDB data for contemporaneous imports, the Department was of the view that the value declared was undervalued. It is further noticed that the unit price of tyre valves were declared on per kg. basis and not on per piece basis. The goods covered by Bill of Entry 9413449 was found to be marginally undervalued and hence the value was enhanced with the concurrence of importer and goods were allowed to be cleared. In respect of the other two Bills of Entry, the SIIB carried out investigation into the value of goods declared. Upon perusal of NIDB data, it was noticed that such dat....

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....ng the deductive method on the basis of one invoice for import of one hundred valves. The importer has submitted three invoices covering goods similar to the imported goods. The Department has ignored the same, even though the quantity covered in these invoices was more akin to the quantities being imported. (iii) The Department was not justified in reopening the assessments in respect of 52 Bills of Entry filed in the past. In the absence of any suppression on the part of the importer the show cause notice issued is time barred. The Adjudicating Authority has also not given any finding to reopen such past consignments. 4 The Ld. AR appearing for the Revenue justified the impugned order. His arguments are summarised below: (i) Ld. AR....

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...., transaction values are required to be accepted for purposes of charging custom duty. Rule 3 of the Customs Valuation Rules makes it amply clear that the value of imported goods shall be the transaction value except in cases where such value is rejected in terms of Rule 12. From the record we note that the Department has asked the importer for documentary evidence to support the declared value. Accordingly, copies of the manufacturer"s invoice, which has also been attested by the Bank, has been submitted which is identical to the declared values. The Department has, inspite of the above, rejected the declared values only on the basis of the NIDB data of contemporaneous imports. It is settled position of law that the declared values cannot ....

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....be made the basis for enhancement of value. Commissioner (Appeals) has relied upon various decisions of the Tribunal for holding that any enhancement in assessable value, the transaction value has to be first rejected based on legal permissible ground as indicated in the Valuation Rules. He has also referred to Supreme Court decision in the case of Eicher Tractors Ltd. vs. CC - 2000 (122) ELT 321 (S.C.) in support of his finding that transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import." 9. In the present case, we do not find any valid reason cited in the impugned order for rejection of transaction value other than reference t....