TaxTMI 
TaxTMI 
2023 (4) TMI 17
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....the five Bills of Entry have been dismissed. 2. It transpires that the appellant had filed the aforesaid five Bills of Entry for clearance of imported goods 'Motorcycle and Alloy Wheels 18 inches & 19 inches'. The appellant declared US$ 18 per set as the value for the 18 inches Alloy Wheels and US$ 19 per set as the value for the 19 inches Alloy Wheels. The assessing officer loaded the value by 1 US$ for each of the Alloy Wheels resulting in the increase of duty in the following manner: Sr. No. Bill of Entry No. Date Declared value of the goods (in Rs.) Duty payable (in Rs.) Total Duty Payable after value enhancement (in Rs.) 1. 9554524 04.05.2017 12,27,318/- 2,98,913/- 5,09,731/- 2. 9554516 04.05.2017 12,34,931/- ....
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....of the value declared in relation to imported impugned goods. In this regard, the Appellant along with the appeal have submitted copy of department's letter dated 09.06.2017 issued from F.No. VIII(ICD FBD)6/Speaking Order/Sukhdev/196/17/349 addressed to the Appellant regarding Bills of Entry No. 9554524, 9554516 & 9554517 all dated 04.05.2017. The letter reads as under- "The said Bills of Entry were assessed after enhancement of value as per the investigation conducted by Customs (Preventive), New Delhi in the case of import of identical goods and as per 010 No.27 DLI/CUSTM/PREV/ASR/ADC/202/2017 dated 05.05.2017 passed by the Additional Commissioner of Customs (Preventive) and as per the Customs Valuation (Determination of value of Impor....
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....al Commissioner of Customs (Preventive) in the case of identical goods imported by the appellant at about the same time. It needs to be noted that this order dated May 05, 2017 was assailed by the appellant in Customs Appeal No. 52191 of 2019 and this appeal has been dismissed by order of date. The said appeal was as in connection with similar aluminium alloy wheels of 17 inches, 18 inches and 19 inches imported by the appellant from China at about the same time. The market value was determined on the basis of a market survey conducted in the presence of the proprietor of the appellant and as per the opinion given by the shopkeepers, the retail sale price and the market value was ascertained, which were accepted to be correct by the appella....