2020 (9) TMI 527

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...., 51274, 51276, 51278, 51280, 51282, 51284, 51286, 51288, 51290, 51292, 51294, 51296, 51298, 51300, 51302, 51304, 51306, 51308, 51310, 51312, 51314, 51316, 51318, 51320, 51322 & 51324 of 2019 (on behalf of the appellant) And Customs Appeal Nos. 51414, 52809 and 52810 to 52864 of 2019 ORDER These appeals filed by Revenue along with stay applications against the impugned order whereby the Commissioner (Appeals) has set aside the enhancement made in the declared value in respect of 57 Bills of Entry which were filed by the respondent for import of various kind of polyester knitted fabric of different weight and colour during the period 8 June, 2018 to 9 February, 2019. 2. The brief facts are that the respondent importer of po....

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....ing similar enhancement in respect of import of similar goods at ICD Patparganj and at ICD - TKD. By the said order in appeal the reassessment of the bills of entry was set aside and the declared value were accepted. The said order in appeal have also been accepted by the department and admissible refund has been granted. 4. The Commissioner (Appeals) was pleased to allow the appeals setting aside the reassessment of goods covered under the 57 bills of entry and restored assessment at the declared value observing as follows: (i) There is no estoppel in taxation matters and the importers have rightly filed the appeals relying ruling of Hon'ble Supreme Court in the case of Dunlop India Limited Vs. UOI - 1983 (13) ELT 1566 (SC). Ev....

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....lls with the exception in Rule 4 (2), the Customs authority is bound to assess the duty on the transaction value. (vii) NIDB data cannot be the sole basis for enhancement of value (viii) Reliance was also placed on the Final order No. 63455-63456/2018 dated 25.10.2018 of Chandigarh Bench of this Tribunal in CC, ICD, New Delhi Vs. M/s VSM Impex Pvt. Ltd. wherein similar facts and circumstances, Tribunal dismissed department's appeal upholding order of the Commissioner (Appeals), that the same does not suffer from any infirmity. 5. Being aggrieved, Revenue is in appeal inter alia, on the grounds that the respondent - importer had agreed to re-determination of value/enhancement as per the reply to the query in EDI system a....

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....ndent importer before the assessing officer. Reliance is placed on the ruling of the Apex Court in the case of Veera Ibrahim Vs. State of Maharashtra - 1983 (13) ELT 1590 (SC), wherein it was held that statement recorded before the Custom officer is not hit by Article 20(3) of the Constitution. The respondent after seeing the contemporaneous import data of Bill of Entry No. 8828516 dated 13 November, 2018, 9861114 dated 30 January, 2019 etc., agreed that the declared value/transaction value is low and vide their declaration letter accepted the enhancement of value. As per Section 17(5), the proper officer need not issue speaking order in cases where the importer confirms his acceptance of re-assessment in writing. Thus it is a case of amend....