2022 (11) TMI 762

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.... appellant filed a bill of entry No.9918589 for clearance of goods declared as "polished marble slab" classified under CTH 68022190 through their authorised representative, CHA M/s. Rajiv Chibber. The goods were imported from China through M/s. TBK Industry Company Ltd. vide bill of lading dated 05.05.2017 covered under invoice No.1716 dated 28.04.2017. The declared invoice value of the goods is US Dollar 48100 CIF having gross weight of 81020 Kg. The quantity of the goods was 1202.5 Sq. Mtr. having unit price of US$ 40 per Sq. Mtr. with assessable value of Rs.31,72,339/- having custom duty of Rs.8,83,823/- thereupon. 3. The Shed Officers, on the basis of doubt, examined the impugned goods initially on 08.06.2017 in presence of appellant....

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....inal No.74/2017 dated 07.07.2017 was passed rejecting the declared invoice value of the impugned goods. The goods valued at Rs.20,44,544/- were ordered to be confiscated. The consignment was re-assessed at Rs.52,16,883/- and re-assessed duty at Rs.21,14,242/-. The order was challenged before Commissioner (Appeals), who vide the impugned order has rejected the appeal. Being aggrieved, the appellant is before this Tribunal. Being aggrieved, the appellant is before this Tribunal. 5. We have heard Ms. Reena Rawat, ld. Counsel for the appellant and Mr. Rakesh Kumar, Authorised Representative for the Revenue. 6. Ld. Counsel for the appellant submitted that the visual examination of the consignment by the Shed Officers was highly insufficien....

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....ier side some quantity of granite slabs also got loaded in the impugned shipment. Appellant himself, after accepting his mistake, had paid the differential amount of duty. Not only this, he sought the waiver of Show Cause Notice. Once there is no denial that some of the goods in the consignment were granite slabs which were not declared, the DGFT Notification of 17.09.2016 comes into play, according to which import of granite slabs of value below US $ 50 is restricted import. The declared value is admittedly less than US$ 50. The appellant admittedly had no licence for the same. It is impressed upon that these submissions are sufficient to hold that there is no infirmity in the findings of Commissioner (Appeals). Ld. D.R. has relied upon th....

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....ia reported in 2019 (367) ELT 3 (S.C.) has summarized the provisions of Rule 12 of Valuation Rules in following manner:- "15. In the present case, as noticed above, the proper officer doubted the truth or accuracy of the value declared by the importers for the reason that contemporaneous data had a significantly higher value. It was open to the importers to require the proper officer to intimate the grounds in writing for doubting the truth or accuracy of the value declared by them and seek a reasonable opportunity of being heard, but they did not do so. On the other hand, the importers submitted in writing that though they had declared the value of the imported goods at a particular value, but on being shown contemporaneous data, ....

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....racy of the value declared and provide a reasonable opportunity of being heard. To remove all doubts, Explanation 1(iii)(a) provides that the proper officer can have doubts regarding the truth or accuracy of the declared value if the goods of a comparable nature were assessed at a significantly higher value at about the same time." 10. Reverting to the facts of the case, there is appellant's own letter dated 13.06.2017 acknowledging that the shipment was imported while declaring the shipment of polished marble slabs (CTH) 68022190. There is sufficient acceptance that on 100% second time check by the competent officers that instead 1202.5 Sq. Mtr. of polished marble slabs only 140 Sq. Mtr. of polished marble slabs were found in the shipme....

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....reason to differ with the findings of Commissioner (Appeals) in para 5.4 of the order-under-challenge. We draw our support from the decisions of this Tribunal in the case of Advanced Scan Support Technologies vs. Commissioner of Customs, Jodhpur-10, wherein the Tribunal, after making reference to the decisions of the Tribunal in Vikas Spinners vs. Commissioner of Customs, Lucknow reported as 2001 (128) ELT 143 (Tri.-Del.) and Guardian Plasticote Ltd. vs. CC (Port), Kolkata reported as 2008 (223) ELT 605 (Tri-Kol), has held that as the appellant therein had expressly given consent to the value proposed by the Revenue and stated that it did not want any show cause notice or personal hearing, it was not necessary for the Revenue to establish t....