TaxTMI 
TaxTMI 
2019 (6) TMI 1355
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....leared on duty on the enhanced value, later on, the enhancement of value was challenged by the appellant before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) dismissed the appeal filed by the appellant. Therefore, the appellant filed these appeals. 3. Ld. Counsel for the appellant submits that in their own case for the demand period, the matter travelled up to the Hon'ble Apex Court on identical facts and the Hon'ble Apex Court vide order dated 17.05.2019 reported in MANU/SC/0781/2019 have set-aside the order of enhancement. Therefore, the impugned orders are to be set-aside. 4. On the other hand, the Ld. AR opposed the contention of the Ld. Counsel and submits that the assessing officer had reasons doubt the truth and accuracy as the transaction value was found to be low due to the abnormal discount of reduction from the ordinary competitive price hence the query was raised under Rule 12 of Customs Act, 1962 for rejection of declared value. Therefore, the burden of proof shifted to importer to justify the value but he failed to do so. He further submitted that the importer on his own letterhead accepted being shown the contemporance data of import and the LM....
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....ch they regularly import aluminium waste as a raw material for self-consumption. Imported scrap, it is accepted, falls under different code names as per specifications of the Institute of Recycling Industry. The grievance raised by the appellants is that the 2nd respondent i.e. the Principal Commissioner of Customs, Noida Customs Commissionerate and its Officers almost uniformly do not clear the consignments as per the declared transaction value in the bill of entry but insist that the appellants write a letter agreeing to pay customs duty as per the valuation by the customs authorities and compel them to forego their right to provisional assessment under Section 18 of the Customs Act, 1962 ('the Act‟, for short). The appellants, coerced and intimated, have no option but to give in and issue a letter of consent agreeing to assessment/valuation by the customs authorities to avoid delay in clearance, levy of demurrage, ground rent and container detention charges, etc. It is also alleged that the respondents without observing and contrary to the mandate of Section 14 of the Act discard the declared transactional value and recompute the consignment value in view of the Valuation ....
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....ous commodity and therefore, cannot be evaluated on the basis of the samples or lab testing. Further, the order holds that it was very difficult to find any identical/ similar goods imported in India having same chemical and physical composition and that the values of aluminium scrap identical/similar to the imported goods in nature and specification were not available. Without commenting on correctness of the said statements, we would observe that the aforesaid reasoning for rejection of the transactional value, would not meet the mandate of Section 14 and the Rules as elucidated in M/s Sanjivini NonFerrous Trading Pvt. Ltd. (supra) wherein it was held that the transaction value mentioned in the bill of entry should not be discarded unless there are contrary details of contemporaneous imports or other material indicating and serving as corroborative evidence of import at or near the time of import which would justify rejection of the declared value and enhancement of the price declared in the bill of entry. We have also elaborated and explained the legal position with reference to Rule 12 of the 2007 Rules. 24. Therefore, in the facts and circumstances of the present case....
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....all cases where imports of aluminium scrap are involved. The matter has to be examined on a case to case basis, the evidence before the authorities, the material placed on record and the enquiries conducted by the adjudicating authorities etc. 27. With the aforesaid clarification, we allow the present appeal and quash and set aside the order of Assessment dated 7th April, 2017 by issuing a writ of certiorari. In the facts of the case, there shall be no order as to costs." As in the identical facts, the Hon'ble Apex Court has set-aside the enhancement value adopted by the Revenue. Therefore, following precedent decision of the appellant's own case by the Hon'ble Apex Court, we set-aside the impugned orders and allow the appeals with consequential relief, if any. (Operative part of the order pronounced in the Court) ============= Document 1 ZVIK Creating recycling value SSR Corporate Park, 8th Floor, Sector - 278 13/6 Delhi - Mathura Rc VLON VATE LIMITIEL Faridabad, Haryana- 121003, India Ph: +91 129-4223050/51, Fax: +91 129-4223052 E-mail: [email protected] Web: www.cmr.co.in Regd. Office: W-5/16, Western Avenue, Sainik Farm, New....