TaxTMI 
TaxTMI 
TaxTMI 
2021 (10) TMI 542
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....ared assessable value was rejected and loaded in terms of contemporaneous imported price of goods. When the said order was challenged before the Commissioner (Appeals) it was partly upheld and partly remanded. In the cases where the document relied upon for rejecting the declared value involved the lesser (or comparable) quantity of Glass Chaton the enhancement was accepted by the Commissioner (Appeals). However where the document relied upon for rejecting declared value involved higher quality of Chatons the declared value was accepted. 2.1 The said order of Commissioner (Appeals) was challenged by appellants and it was set aside by the Tribunal vide Final order No. A/10195-10197/2019 dated 17.01.2019 with following observation:- Consid....
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....quantities imported in the relied upon Bes. The comparison of the subject Bes with the relied upon Bes has been presented in Table-1in para 13 of the impugned order. As discussed in para 15 of the impugned order, the adjudicating authority found that the quantity imported at Pipavav port is about/ or more than double the quantity imported at other ports; that import at Pipavav port was FCL (full container load) whereas import at ICD Khodiyar and Air Cargo Complex was LCL (less container cargo); that it is quite reasonable and established business practice that wherever large quantity is purchased, the seller offers the goods at cheaper price; that this principle is also upheld in the Commissioner (Appeals)'s order dated 13.06.2016. The a....
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...., glass chatons of a particular size/grade/ variety deserves to be assessed differently depending on the comparable data on contemporaneous import of that particular size/ grade/ variety. The adjudicating authority has, therefore, erred in comparing the import data by taking the aggregate/ consolidated quantity of glass chatons rather than taking the quantity of a particular item. I, therefore, deem it proper to remit the matter back to the adjudicating authority to re-examine the issue by comparing each of the items imported under the said three Bes with that in the relied upon Bes, and not the total quantity involved in the Bes. 2.3 Aggrieved by the said order the appellants are before this Tribunal. The argument of the appellant is t....
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....he impugned order that it heavily relies on the findings of the earlier order of Commissioner (Appeals) dated 13.06.2016. There are no independent findings in so far as the rejection of declared assessable value is concerned. The impugned order rightly observes in para 5.2 as follows:- The adjudicating authority has, therefore, erred in comparing the import data by taking the aggregate/ consolidated quantity of glass chatons rather than taking the quantity of a particular item. I, therefore, deem it proper to remit the matter back to the adjudicating authority to re-examine the issue by comparing each of the items imported under the said three Bes with that in the relied upon Bes, and not the total quantity involved in the Bes. However b....