2018 (7) TMI 35

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....16 for clearance of their imported goods i.e. high melting scrap and light melting scrap classifying them under Chapter heading 7204 4900 of the Customs Tariff Act, 1975. The Assessing Officer has found the value of these imported goods to be lower than the value of import as per the data available in National Import Database (NIDB). The value was accordingly reassessed. The differential duty was charged and was paid by the appellant. However, he challenged the said re-assessment vide various appeals. Earlier the Commissioner (Appeals), Bhopal had remanded all initial 320 orders back to jurisdictional Assistant Commissioner of Customs to re-assess the bills of entry appealed against and to pass an appealable speaking order after affording t....

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....lue therein. The Deputy Commissioner vide order dated 01.05.2017 while holding that complete reliance on NIDB data for assessment of metal scrap is not proper has relied upon the metal Bulletin. While adjudicating the appeal against this order, the Commissioner (Appeals) vide its order dated 31.10.2017 again remanded the matter however holding that NIDB data and even the metal Bulletin has wrongly been relied upon by the lower authority. It is impressed upon that another round of litigation as directed vide order under challenge is highly unsustainable. Appeal is accordingly, prayed to be allowed. 4. While rebutting these arguments, ld. D.R. has impressed upon that Directorate General of Valuation, Central Board of Excise and Customs itsel....

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.... the same is Section 14 of the Customs Act, 1962. According to sub-rule (1) thereof the transaction value are required to be accepted for the purpose of the charging the Customs duty except in the cases where such value is rejected in accordance of sub-rule (2) thereof. In the present case except for NIDB Data Department has no contemporaneous evidence to reflect the correct price. No doubt proviso (iii) to Section 14 of sub-section (1) provides a situation where the proper officer has a reason to doubt the truth or accuracy of the transaction value and the bill of entry can be rejected. However, simultaneously, it is also provided that in case of doubt, the price shall be calculated with reference to the rate of exchange, as in force, on t....

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....en statutorily particularized in the Custom Valuation Rules and in absence of these exception, it is mandatory for Customs to accept the price actually paid or payable for the goods in particular transaction. Subsequently also in the case of Choudhary Ship Breakers vs. CC, Ahmedabad - 2010 (259) ELT 161 SC, the Apex Court has observed that the price actually paid or payable has to be accepted as transaction value except in the cases of exceptions carved out under the Rules. Recently in Kuber India vs. CC, Jaipur - 2016 (340) ELT 404 (Tri.-Del.) has observed that rejecting transaction value by merely saying that it does not represent correct value and seems to be on lower side without any findings on contemporaneous imports, is not legally s....