TaxTMI 
TaxTMI 
2019 (11) TMI 905
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....Customs (Import), Nhava Sheva, challenge the findings of the adjudicating authority on various grounds including that of having compromised with the principles of natural justice in denying them the right to cross-examine a deponent though the statement has been used to their detriment and the reliance placed on a statement of one of the appellants herein even though retracted promptly and in entirety. 2. However, in the light of a fundamental issue raised by Learned Counsel, we do not propose, at this stage, to go into the merits claimed by either side or the breach of natural justice alleged by the appellants. This is especially so as Learned Authorised Representative places reliance on the decision of the Hon'ble Supreme Court in Commis....
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....n perusal of the notice, we find that the proposal is limited to rejection of the value of US $ 2950 per metric ton declared in bills of entry no. 668697/23.02.07 and no. 668896/24.02.072 to enable reassessment under section 14(2) of Customs Act, 1962 to be substituted by tariff value of US $ 4524 per metric ton on the imported 'brass scrap' and for confiscation of the said goods besides resort to penal provisions. We also find that, in the paragraphs immediately preceding the proposals, the conclusion of the investigation that the transaction value was US $ 3720 per metric ton, based on statements recorded, and that goods were not 'copper residue' as claimed in the bills of entry based on test reports, but admitted to be 'brass scrap' are ....
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....ctioned levy of duties of customs; the application of 'ad valorem' or 'specific rate', as the case may be, flows from this authority and it is only on the applicability of the former that the provisions for valuation can be resorted to. It is now well-settled in law that section 14 of Customs Act, 1962 is a measure of value, permitted by legislative sanction, for computation of duty. It was not intended to supplant, or as a surrogate for, the basic determination of leviability of duty. The starting point of any assessment is the acceptance of the declared classification (rate of duty) or the substitution thereof by an alternative classification (rate of duty) in accordance with section 17, 18 or 28 of Customs Act, 1962. No notification issu....
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....e Court was the determination of rate of duty on goods manufactured out of certain parts which may have had a bearing on the duty liability. The Hon'ble Supreme Court handed down the decision on the admission of the assessee that the goods could have been used only for the product to which the proposed rate of duty applied. The counterclaim of the assessee was that, even with those parts, the classification was to be guided by certain circulars. There was, thus, no dispute on the nature of the goods that went into the manufacture of the final product. On the contrary, the presumption herein of the imported goods being 'brass scrap' is based on statements of individuals, and not in admission by appellant, and the presumption has been, and co....