TaxTMI 
TaxTMI 
2018 (12) TMI 76
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....y the original adjudicating authority in terms of subject adjudication order ; to Rs. 20 lakhs for Bill of Entry No.3033470 and Rs. 15 lakhs for Bill of Entry No.3081944. 3. The Hon'ble Calcutta High Court vide its Order dated 06.07.2018, has observed as under : "Main ground on which this decision is assailed on merit is that it was DRI who had conducted the search and seizure proceeding and without going through their materials on valuation, it was improper on the part of the Tribunal to lay down fresh security terms. We are satisfied that the Tribunal ought to have examined this question in greater detail. Neither the decision of the adjudicating authority nor the Tribunal reflect the manner in which valuation of goods were done, which had its impact in laying security terms. For this reason, we remand the matter to the Tribunal setting aside the decision under appeal and direct the Tribunal to rehear the matter within a period of four weeks from the date of communication of this order. DRI shall be at liberty to intervene before the Tribunal and it shall be open to the Tribunal to re-examine the security terms upon hearing the parties before it." 4. As mentioned a....
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....a. The Respondent Commissioner/DRI have not provided the basis of value based on "Estimated Price" in spite of specific direction from the Hon'ble High Court, which only suggested that they have no reliable price available with them and estimated. Price has been estimated without any evidence and in an arbitrary manner, without considering the provisions of Customs Valuation Rules, 2007. 9. As per the direction of the Hon'ble High Court, we revisited the entire issue in the subject matter of provisional release of seized goods belonging to the Appellant. For better appreciation of the controversy before us, we extract the valuation of the import consignment as declared by the importer and enhanced by the Customs on the basis of NIDB data as under : Aman Exports [ B/E No. 3033470] 10. After perusing the range of contemporaneous value accepted by the Department for import of identical/similar goods as contained in NIDB, it is quite evident that the value that have been declared by the importer, has been enhanced as per NIDB data at the time of assessment of the consignments. Therefore, we have no alternative, but to accept the same for the purposes of provisional release of the....
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....ocket 0.07 0.25 2450 16781.50 2000 13699.18 -3082.32 speaker/Mini speaker Mini headphone/ 0.056 0.12 4000 13155.30 4088 13444.72 289.42 headphone Mobile cover 0.01 0.03 46750 Screen guard 0.01 0.02 92625 50767.00 38434.50 46750 78249 Bluetooth Speaker 0 0.23 0 0 4500 38434.50 0.00 42887.63 -7879.37 28457.83 28457.83 battery for digital 0 0.7 0 0 1490 28582.20 28582.20 camera battery charger for 0 0.23 0 0 380 2395.10 2395.10 digital camera charger & battery set for 0 0.92 0 0 200 5042.31 5042.31 handycam Total 649556.30 1006921.78 357365.48 Document 2 Aman Exports [ B/E No. 3081944 ] Invoic Assesa Assesable e ble Value, if Items Declare d Qty Value Value loaded (Pcs) Duty As Declared Qty (INR) Actual Qty Duty as per Actual Diffrential Duty (INR) (Pcs) Qty (INR) (USD) (USD) (USD) Universal Charger 0.02 0.02 0.2 31700 Mobile Cover 0.01 0.01 0.03 53000 17374.70 14524.60 47600 ....
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....rts 3081944 Drawer Slide 0.7 per 45.5 per 0.7 per 45.5 0.6 39 per kg kg kg per kg per kg 45 per pcs 6 kg Mini MP3 player 0.2 13 0.2 13 0.04 2.8 35 2 Mini Earphone/Super sound wireless earphone/Stereo Headphone/Hands free Earphone Door Hinges/SS Hinges with PVC Buffer Door Lock I Pad charger Power Bank battery charger 0.06 3.9 0.06 3.9 0.11 7 35 1 0.7 per kg 45.5 per kg 0.7 per 45.5 0.7 45.5 kg per kg per kg per kg 85 per pcs 8 0 0 0.25 16.25 125 5 4.24 275.6 2230 14 0.15 9.75 75 Document 4 Invoice Value Assessable Value Avg DOB Value DRI Estimated B/E No. Items Annexure USD INR USD INR USD INR Price (INR) Universal Charger 0.05 3.25 0.2 13 0.15 9.75 140 5 Drawer Slide 0.7 per 45.5 per 1.3 per 84.5 per 0.6 39 per 95 per pcs 6 kg kg kg kg per kg kg Landline Phone 0.1 6.5 0.77 49.83 5.54 360 1740 9 1.75 113.75 1.75 113.7....
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....001444 HOME CONS KOLKATA SEA CHINA AADCJ4087G HOME CONS KOLKATA SEA CHINA 0212008595 HOME CONS KOLKATA SEA 0.1094 CHINA HOME CONS KOLKATA SEA 1.3140 CHINA 0517511029 HOME CONS KOLKATA SEA 0.1096 CHINA 0206018134 HOME CONS KOLKATA SEA 0.1103 CHINA 0210009209 HOME CONS KOLKATA SEA CHINA 0215023668 HOME CONS KOLKATA SEA CHINA 0210009209 CHINA 0207002100 CHINA 0210009209 CHINA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA 12000 PCS 0.1200 PCS 0.1200 GRS 17.5564 GRS 25000 PCS 18.0000 0.1293 68560 PCS 0.1300 CHINA 0214033791 CHINA 0207027901 CHINA 0511001444 CHINA 2115002636 CHINA CHINA 0213020688 HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA HOME CONS KOLKATA SEA Avg Rate per Pcs USD 0.11 4173588 27-11-17 85183000 HANDS FREE (MOBILE ACCB 309400 PCS 0.0081 9613894 09-05-17 85299090 | MINI EARPHONE 590.27 GRS 1.4708 9675839 13-05-17 85299090 MINI EARPHONE 590.27 GRS 1.4708 9783613 2....
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.... 9941993 02-06-17 85299090 MINI MP3 PLAYER 6.25 UNIT PRICE (USD) GRS 3.0641 FOREIGN COUNTRY IEC TYPE INDIAN SHIPMEN PORT T MODE CHINA 0213031493 HOME CON KOLKATA SEA 6.25 GRS Avg Rate per Pcs 3.0641 CHINA USD 0.04 0213031493 HOME CONKOLKATA SEA Document 6 Mini Speaker Annexure 3 BE NO BEDATE HS CODE PRODUCT DESCRIPTION QUANTI TY UNIT UNIT PRICE (USD) FOREIGN COUNTRY IEC TYPE INDIAN PORT SHIPMEN T MODE 3372940 9941987 4212858 3273956 4058743 LOOSE SPEAKER (MOBILE 25-09-17 85183000 ACCESSORIES) MINI SPEAKER (MOBILE 02-06-17 85299090 ACCESSORIES) 30-11-17 85183000 MOBILE SPEAKER - 18-09-17 85183000 MINI SPEAKER 18-11-17 85182900 SMALL SPEAKER - MINI MOBILE SPEAKER 880 PCS 0.101 CHINA 0214015980 HOME CO KOLKATA SEA 2200 5800 2217 1400 PCS 0.1212 CHINA PCS 0.2 CHINA PCS 0.2213 CHINA PCS 0.2242 CHINA 0207002100 HOME CO KOLKATA SEA 0213020688 HOME CO KOLKATA SEA 0215023668 HOME CO KOLKATA SEA 0208019138 HOME CO KOLKATA SEA (MOBILE ACCESSORIES) 4126459 3199131 3948736 3320024 ....
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....7504001 0217504001 KOLKATA SEA KOLKATA SEA 0213031493 HOME CO KOLKATA SEA 0213031493 HOME CO KOLKATA SEA 0215028171 HOME CO KOLKATA SEA 0215028171 HOME CO KOLKATA SEA 0213015366 HOME CO KOLKATA SEA 0213015366 HOME CO KOLKATA SEA 0212016571 HOME CO KOLKATA SEA 0212016571 HOME CO KOLKATA SEA 0215028171 HOME CO KOLKATA SEA 0215028171 HOME CO KOLKATA SEA 0215028171 HOME CO KOLKATA SEA 0215028171 HOME CO KOLKATA SEA 0217504094 HOME CO KOLKATA SEA 0207002100 HOME CO KOLKATA SEA 0214033791 HOME CO KOLKATA SEA 0214033791 HOME CO KOLKATA SEA 0210009209 HOME CO KOLKATA SEA 0207002100 HOME CO KOLKATA SEA 0214008746 HOME CO KOLKATA SEA Document 7 Universal Charger UNIT PRICE FOREIGN Annexure 5 QUANTIT INDIAN SHIPMEN BE NO [2823109 3320024 BEDATE HS CODE PRODUCT DESCRIPTION Y UNIT (USD) COUNTRY IEC TYPE 11-08-17 85044030 UNIVERSAL CHARGER 50000 PCS 0.12913674 CHINA 3853162 4033038 21-09-17 85044090 UNIVERSAL CHARGER (U/B) 02-11-17 85044030 UNIVERSAL CHARGER (U/B)-659.75 16-11-17 85044090 UNIVERSAL CHARGER (U/B) - 1008.33 1250 DOZ GRS 1.818 ....
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....PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS 4126453 2687660 4033038 23-11-17 85044030 CHARGER (MOBILE ACCESSOR 3000 01-08-17 85044030 CHARGER (MOBILE ACCESSOR 28100 16-11-17 85044090 USB CHARGER (U/B) - PCS PCS 316.66 DOZ 3666156 3666459 18-10-17 85044030 MOBILE CHARGER (MOBILE AC51080 18-10-17 85044030 CHARGER (MOBILE ACCESSOR 2000 PCS PCS 3556452 09-10-17 85044030 USB CHARGER (U/B) - 3843951 02-11-17 85044030 | MOBILE CHARGER - 1566.66 10000 DOZ PCS Avg Rate per Pcs 0.17170 CHINA 0.18000 CHINA 0.18000 CHINA 0.18180 CHINA 0.18180 CHINA 0.18641 CHINA 0.19210 CHINA 0.19330 CHINA 0.19392 CHINA 0.19433 CHINA 0.19686 CHINA 0.19931 CHINA 0.20000 CHINA 0.20182 CHINA 0.20200 CHINA 2.50000 CHINA 0.21924 CHINA 0.22083 CHINA 3.00000 CHINA 0.25281 CHINA USD 0.25 HOME CO KOLKATA SEA HOME CO KOLKATA SEA 0207027901 HOME CO KOLKATA SEA 0214033791 HOME CO KOLKATA SEA 0214015980 HOME CO KOLKATA SEA HOME CO KOLKATA SEA 0210009209 HOME CO KOLKATA SEA 0214008746 HOME CO KOLKATA SEA 0212008595 HOME CO KOLKATA SEA H....
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.... 0206021623 HOME CO KOLKATA SEA 0206021623 HOME CO KOLKATA SEA 1313001147 HOME CO KOLKATA SEA 1313001147 1313001147 HOME CO KOLKATA SEA 0212023071 HOME CO KOLKATA SEA 0206021623 HOME CO KOLKATA |SEA 0206021623 0206021623 HOME CO KOLKATA SEA 0206021623 HOME CO KOLKATA SEA 0212020668 KOLKATA SEA 0212013548 HOME CO KOLKATA |SEA KOLKATA SEA KOLKATA SEA HOME CO KOLKATA SEA HOME CO KOLKATA SEA H KOLKATA SEA HOME CO KOLKATA SEA HOME CO KOLKATA SEA HOME CO KOLKATA SEA HOME CO KOLKATA SEA 2765169 08-08-17 83024200 DRAWER SLIDES 3357091 23-09-17 83024200 DRAWER SLIDES 3682883 20-10-17 83024900 DRAWER SLIDES 10 12 14 16 20 (MADE 30645.3 KGS 3586159 11-10-17 83024900 DRAWER SLIDES 16 (3750SETS @$ 0.48) 1960 KGS 3586159 11-10-17 83024900 DRAWER SLIDES 18 ( 4965 SET @$0.54) - 3372 3862847 03-11-17 83024900 DRAWER SLIDES 10 12 14 16 (MADE OF 12024 4074902 20-11-17 83024900 DRAWER SLIDES 10 12 14 16 18 (MADE 20022 3863318 03-11-17 83024900 DRAWER SLIDES 10 12 14 16 18 20 (MA 32817.4 KGS 3593777 12-10-17 83024900 DRAWER SLIDES 10 12 14 16 18 20 (MA 21365.7 KGS 3586159 11-10-17 83024900 DRAWER SLIDES 14 (....
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....MPTION [02090 KOLKATA SEA 435 GRS 4.04 CHINA 16663 H KOLKATA SEA USD 0.024 BE NO 2398476 2407142 BEDATE HS CODE PRODUCT DESCRIPTION SMALL CONNECTOR (MOBILE 11-07-17 85299090 ACCESSORIES & PARTS) SMALL CONNECTOR (MOBILE 11-07-17 85299090 ACCESSORIES & PARTS) Avg Rate per Pcs Mobile Phone Charging Connector UNIT PRICE FOREIGN QUANTITY UNIT (USD) COUNTRY IEC TYPE SHIPM ENT INDIAN PORT MODE 02100 HOME 396 GRS 0.505 CHINA 09209 CONSUMPTION 02100 HOME KOLKATA SEA 257 GRS 0.505 CHINA 2464613 2464613 SMALL CONNECTOR (MOBILE 15-07-17 85299090 ACCESSORIES & PARTS) SMALL CONNECTOR (MOBILE 15-07-17 85299090 ACCESSORIES) 09209 CONSUMPTION 02100 HOME KOLKATA SEA 257 GRS 0.505 CHINA 09209 CONSUMPTION 02070 HOME KOLKATA SEA 209 GRS Avg Rate per Pcs 0.505 CHINA USD 0.0035 02100 CONSUMPTION KOLKATA SEA Document 10 Hinges Annexure 8 UNIT FOREIGN QUANTIT PRICE COUNTR INDIAN SHIPMEN BE NO 3973513 BEDATE HS CODE PRODUCT DESCRIPTION 13-11-17 83021090 HINGES 4 3MM- 3973513 277....
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.... 021202301 HOME CO KOLKATA |SEA 021101599 H KOLKATA SEA 02020041 HOME CO KOLKATA SEA 020602162 HOME CO KOLKATA SEA 021400664 HOME CO KOLKATA SEA 021400733 HOME CO KOLKATA SEA 0217510353 KOLKATA SEA Document 11 Land Phone Set Annexure 9 FOREIG N QUA BE NO BEDATE HS CODE PRODUCT DESCRIPTION NTITY UNIT (USD) TELEPHONE ORDINERY UNIT PRICE COUNT RY IEC TYPE SHIPM INDIAN ENT PORT MODE HOME 9489657 2521126 28-04-17 85171190 U/B 19-07-17 85171190 TELEPHONE ORDINERY Avg Rate per Pcs 1 PCS 7.1495042 CHINA 0211015997 CONSUMPTION KOLKATA SEA 32 PCS 4.03999905 CHINA 2306001685 USD 5.59 KOLKATA SEA Polyster Fabric Rolls Annexure 10 FOREIGN QUANTIT BE NO BEDATE HS CODE PRODUCT DESCRIPTION Y UNIT UNIT PRICE |(USD) COUNTR Y IEC TYPE INDIAN PORT SHIPMEN T MODE 02080135 9623680 09-05-17 60063200 POLYSTER KNITTED FABRIC 6850 KGS 1.515000011 CHINA 39 HOME CO KOLKATA SEA 02080135 9923894 01-06-17 60063200 POLYSTER KNITTED FABRIC 8491.3 KGS 1.716408916 CHINA 39 HOME CO KOLKATA SEA 02080135 ....
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....2.1344 CHINA 2.330081 CHINA USD 0.008 0206018134 HOME CONS KOLKATA 0514089253 HOME CONS KOLKATA 0215028171 HOME CONS KOLKATA 0215028171 HOME CONS KOLKATA 0214033791 HOME CONS KOLKATA 0210009209 HOME CONS KOLKATA SEA SEA SEA SEA SEA SEA 0206018134 HOME CONS KOLKATA SEA 0207002100 HOME CONS KOLKATA SEA 0207002100 HOME CONS KOLKATA SEA 0210006803 HOME CONS KOLKATA SEA 0215023668 HOME CONS KOLKATA SEA 0210009209 HOME CONS KOLKATA SEA HOME CONS KOLKATA 0215028171 HOME CONS KOLKATA SEA 0217504264 H KOLKATA SEA 0212016571 HOME CONS KOLKATA SEA 0212016571 HOME CONS KOLKATA SEA 0212008595 HOME CONS KOLKATA SEA 0214033791 HOME CONS KOLKATA SEA 0214008746 HOME CONS KOLKATA 0210009209 HOME CONS KOLKATA SEA SEA SEA Selfie Stick Annexure 12 UNIT PRICE BE NO BEDATE HS CODE PRODUCT DESCRIPTION QUANTITY UNIT (USD) INVOICE FOREIGN CURREN COUNTR CY IEC Y TYPE HOME INDIAN PORT SHIPME NT MODE 0210009209 2131678 17-06-17 85299090 | SELFIE STICK (MOBILE ACCESSORIES & PARTS) 500 PCS 0.25250008 USD CHINA CONSUMPTION K....