TaxTMI 
TaxTMI 
2019 (4) TMI 1186
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....hen the goods were examined by DRI, the examination report was as under : Sl.No. Description of goods declared in Bill of Entry Description of goods found on examination (Actual) Total Quantity in pcs. Declared Assessable Unit Price in Rs. 1. Power Supply for DTH SMPS power supply board used for controlled power supply in Set Top Box 232200 6.455 2. Main PCB for DVB with connector MPEG-2 Card used as main board of Set Top Box 50000 19.363 3. Small PCB with connector for DVD Small PCB with connector for DVD 10000 16.1375 4. Not declared MPEG card for DVD player 10000 undeclared It was noticed that certain items were not declared. The DRI undertook further investiga....
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.... 4. The statement of Shri Ashok Kumar, proprietor of the Appellant Company, was recorded. After conclusion of investigation, show-cause notice dated 16.02.2018 was issued and upon conclusion of the adjudication process, the impugned order was issued in which the adjudicating authority held as follows : (i) The declared assessable value is rejected under Rule 12 of Customs Valuation Rules, 2007 ; (ii) The assessable value of the imported goods including those un-declared was re-determined at Rs. 2,06,55,070/- under Rule 9 and Rule 4 of Customs Valuation Rules, 2007; (iii) The imported goods were ordered for confiscation under Section 111 (l) and 111 (m) of the Customs Act, 1962. However, an option for redemption w....
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.... item imported is different from the items whose value has been adopted. He further submitted copies of several invoices and Bills of Entry said to be of comparable goods imported contemporaneously and argued that the declared value may be accepted by disregarding the value adopted by the Revenue inasmuch as the values sought to be adopted were for totally different goods. With reference to first item. i.e. SMPS Power Supply for DTH, he submitted that these boards were meant for assembly of power supply for DTH, but the Revenue authorities have adopted value for the items, "SMPS Card (parts of Set Top Box for gaining access to internet)". Finally, he has prayed that the appeals may be allowed. 7. The ld.D.R. for the Revenue has justified....
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.... has arrived at the wrong conclusion that the product is different, accordingly, the value is not proper. 9. Heard both sides and perused the appeal records. 10. During investigation undertaken by DRI, it was found on examination of 100% of the imported goods that there were certain goods which were found un-declared. The value of the same was determined by DRI and the same is not being challenged in the present appeal. The appellants are also not challenging the price of PCB for DVB with connector. 11. The un-valuation of the following two items have been alleged by the investigating agency and such loading of value has been upheld by the adjudicating authority : (i) Main PCB for DVB with connector. (ii) Power Su....
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....power supply in STB". Further, the appellant's contention is that these are meant for Free To Air Set Top Box used for receiving unencrypted broad cast signals. In this case also, a lay man will not be able to decide the nature of the product and the possible use for such products. Reference to website cannot be the only basis for loading the value of imported goods and demanding differential duty. We are of the view that the goods which are still not cleared out of Customs charge, will need to be examined and a suitable expert opinion obtained as to the nature of the goods. Thereafter, proper valuations of the goods are required to be re-determined in the light of the Section 14 of the Customs Act, 1962 read with Customs Valuation Rules., ....