2019 (12) TMI 951

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....sent appellant jointly with M/s. Flamingo Logistics Warehousing Unit of Kandla Special Economic Zone, Gandhidham. The Directorate of Revenue Intelligence (DRI) Ahmedabad Zonal Unit, Ahmedabad investigated the import consignment and contended that the value of the identical goods imported is more than the value declared by the appellant on the basis of their purchase invoice issued by the Over Seas supplier. The appellant accepted the enhancement of value on the basis of contemporaneous import price and they have waived the Show Cause Notice vide Letter dated 15.03.2018. The Adjudicating Authority adjudicated the matter whereby, the value declared by the appellant was rejected on the basis of contemporaneous import and ordered redeterminatio....

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....laced reliance on Instruction No. 6 issued under No. F .5/1/2006-SEZ wherein he takes us Para 4(iv) and submits that the Bill of Entry shall be on the basis of value declared by the SEZ Units. He submits that as per the said clause even if any doubt about the declared value the assessment of the goods will be done at the time of clearance of goods from SEZ to the domestic market. Therefore, in the present case the value declared as per invoice by the appellant in the Warehousing Bill of Entry cannot be questioned and for this reason goods are not liable for confiscation. 4.1 He further submits that even assuming, not admitting, the value declared by the appellant is questionable, only on the basis of NIDB Data it cannot be said that the ....