2020 (3) TMI 1011

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.... MEMBER (TECHNICAL) Shri Anupam Kumar Tiwari, Authorised Representative for the Appellant None for the Respondent ORDER PER: ARCHANA WADHWA After rejecting the stay petition filed by the revenue, we proceed to decide their appeal itself inasmuch as, a short issue covered by the Hon'ble Supreme Court's decision is involved. 2. After hearing the learned Authorised Representative an....

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....n of willful mis-declaration. The appellant in the appeal before me has vehemently contested the findings of the adjudicating authority. In the absence of any evidence to infer that the tableware/kitchenware were made of melamine and not of plastics, as declared in the bill of entry, the allegations made in the show cause notice and findings and conclusions of the adjudicating authority are not su....

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....d the procedure laid down in the said Section 14 of the Act and Rules 3, and 12 of the Valuation Rules, in particular which together enshrine the method and basis for arriving at the assessable value. The Rule 12 of the Valuation Rules provides that in case the proper officer has reason to doubt the truth or accuracy of the value declared in relation to any imported goods, he may ask the importer ....

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....18305 of 2017] in para 10 have held that it was incumbent upon the assessing officer/adjudicating authority to give reasons as to why the transaction value declared in the Bill of Entry was being rejected; to establish that the price was not the sole consideration and to give the reasons supported by material on the basis of which he arrives at his own assessing value. As mentioned above, the adju....