2022 (2) TMI 679

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....r of Customs, Central Excise and Service Tax, Kanpur. 2. The appellant imported plywood through Inland Container Depot [ICD], JRY, Kanpur. Officers of the Directorate of Revenue Intelligence [DRI] received intelligence that the appellant had mis-declared the quantity and value of the goods imported vide Bill of Entry 2002531 dated 30.04.2013 and its officers requested the jurisdictional Customs officers and accepting the request, the goods were examined by the jurisdictional Customs officers in the presence of DRI. The quantity of plywood imported was marginally higher at 51.86 Cubic metres than the 48 Cubic metres declared in the Bill of entry. DRI found that 'the values of contemporaneous imports of similar goods at other ports wa....

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....ioner (Appeals). Hence, this appeal on the various grounds including that the transaction value has been rejected without any basis. 4. We have examined the records of the case and heard learned counsel for the appellant and learned Departmental Representative. On a specific query from the bench, both sides agree that in this case the show cause notice was issued by the officers of DRI demanding duty under Section 28. Hon‟ble Supreme Court held that DRI officers were held to be not proper officers for issue of show cause notice demanding duty under Section 28 in the Cannon India [2021 (3) TMI 384- Supreme Court]. Since the show cause notice itself was issued without authority of law, the entire proceedings get vitiated. The ratio o....

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....fficers of DRI was not competent to issue the show cause notice in this case. 6. Learned counsel for the appellant submits that even on merits they have a strong case in their favour because their transaction value was rejected and the value of the imported goods was re-determined without any basis and merely on the basis of "contemporaneous imports‟ which is not sustainable because the customs valuation is based on transaction value. Their transaction value has not been shown to be false. Merely because some other importers imported the goods at a higher price it does not mean that their transaction value is not correct. He submits that in an identical case booked against M/s Amar Delhi Ply Pvt. Ltd., NOIDA, the demand was se....