TaxTMI 
TaxTMI 
2019 (4) TMI 912
X X X X Extracts X X X X
X X X X Extracts X X X X
....g the Anti-Dumping Duty on 9800 pieces of calculators mentioned in the Bill of Entry. 3. The goods were initially detained and subsequently examined on 13 January, 2016. On examination by SIIB, the goods were found to be packed in 921 cartons and woven bags containing parts of calculators of two models. These parts included front and back side plastic cover, rubberized key pad, mounted PCB with display and battery, packing material like polythene cover, paper boxes, tin boxes, rexine cover of wrist watches and calculators. A panchnama of the seized goods was prepared and the goods were stored in Bonded Warehouse. 4. On a market enquiry having been conducted, the valuation cum duty calculation chart was prepared by the Department on the basis of which the revised assessable value of the consignment was worked out to be Rs. 61,75,750/- against the declared value of Rs. 13,38,319/- and the revised customs duty at the rate of 29.44 % was worked out to Rs. 18,18,202/- against the declared customs duty of Rs. 3,51,240/- . It was found that parts of calculators / calculators in SKD condition were also imported and on a simple assembly of these parts in the presence of the importer, 5400....
X X X X Extracts X X X X
X X X X Extracts X X X X
....calculators came into existence. The Adjudicating Authority also noticed that the identity of the supplier was suspect since no remittance was made though a period of six months period had elapsed from the date of shipment. The Adjudicating Authority also noticed that the appellant in his voluntary statement suppressed the fact that one more consignment was lying in ICD Tughlakabad Delhi in which the false statement stands established. It is for this reason that the Adjudicating Authority had preferred to reject the request made by the appellant for re-export of goods. The reasons for rejecting the re-export of the goods is contained in paragraphs 14 and 15 of the Order-in-Original passed on 10 June, 2016 and the same are reproduced below:- "14. For the sake of brevity, I will not repeat the facts of the case which have already been detailed in the preceding paras. The mis-declaration in the description and quantity of goods stand accepted by the importer in his various statements. It is also an admitted fact that the Importer had imported 54000 pcs of calculators in SKD condition by declaring them as parts of calculators with a view to evade anti-dumping duty. The undervaluation....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er section 111 (l) and (m) of the Customs Act, 1962. I also find that the goods i.e. calculator parts imported under the subject consignment, on simple assembling functioned as complete calculator and therefore, are covered by notification No. 24/2015-Cus (ADD) dated 29.05.2015 and attract anti-dumping duty. I find that the actual value and its respective duty and the anti-dumping duty of goods covered under the Bill of Entry is as under: (in Rs.) S.No. Declared value Re-determined value Declared Customs Duty Re-determined Customs Duty Diff of Customs Duty ADD paid ADD payable Diff of ADD 1 1338319 6175750 351240 1818202 1466962 806432 5110147 4303715 15. I find that the importer vide his various statements given from time to time have agreed with the content of the examination report and have also agreed to pay the differential duty, fine and penalty as may be imposed upon them under the provisions of Customs Act, 1962. There is no retraction of any of the statement of the importer. The guilt of the importer is admitted and established in view of foregoing discussions and findings. It would, thus, not be fair and proper to allow selective clearance of goods an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccept the plea of the appellant for re-export of the calculators in SKD condition. Regarding the issue as to whether the calculators in SKD condition can be said to be functional as calculators attracting Anti-Dumping Duty, the Commissioner found that the appellant had actually imported functional calculators in the garb of calculators in SKD condition and the relevant paragraphs are given below: "8. As regards the calculator parts / calculator in SKD condition, imported by the Appellant, I find that the proprietor of the Appellant firm, in his referred statements recorded under Section 108 of the Customs Act, 1962, has categorically admitted to the fact that parts of calculator declared in the Bill of Entry i.e. button for calculator plastic button for calculator, mounted PCB with display screen and battery, rexine cover, paper boxes for calculator, etc. when assembled together, formed a complete functional calculator, which was made in front of him only during the course of examination / investigations. Further, he has also accepted that such complete calculator and calculators in SKD form, attract payment of antidumping duty. 8.1 Hence, from the above-said statements of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s are reproduced: "9.9 Thus, from the factual position already noted, it is clear that there is no valid reason for enhancement of value in the present case. It is well settled that the imported goods are required to be assessed at the transaction value unless the transaction value is required to be rejected for the reasons mentioned in Rule 4. When there is no evidence of contemporaneous imports at a higher price the invoice price is liable to be accepted. Under the given circumstances, I find that the increase in value is more of arbitrary rather than on the legal provisions. Since it is materially evident that the reason for enhancement is not substantiated in any manner, such enhancement of the declared value is set aside and I further hold that the declared value is to be treated as appropriate value under Section 14 of the Act ibid for assessment and for the payment of appropriate Customs duty accordingly. In view of the above said discussions, the learned Adjudicating authority is directed to separate out the "value of parts of calculators in SKD condition" and that of "the remaining goods" and re-work the Customs duty liability on each category for enabling the appellant ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a functional calculator. His submission is that it was the intention of the appellant to import computers in SKD condition with a view to evade payment of Anti-Dumping Duty and since this fact came to the knowledge of the Department, he has now made a request for re-export of the calculators in SKD condition. 13. We have considered the submissions advanced by the learned Counsel for the appellant and the learned representative of the Department. 14. It is not in dispute that the appellant had imported calculators in SKD condition of two models with other materials, including calculators. It is also not in dispute that the appellant had paid Anti-Dumping Duty on the calculators that were imported. The issue is only about the calculators in SKD condition as according to the Department, on assembling, they resulted in fully functional calculators. The calculators in SKD condition were assembled in the presence of the Proprietor of the appellant and it was admitted by him that after assembly fully functional calculators came into existence. It is, therefore, clear that the appellant had imported calculators in SKD condition with a view to evade Anti-Dumping Duty since AntiDumping Du....