TaxTMI 
TaxTMI 
2023 (4) TMI 614
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....t Commissioner dated 07.02.2017. The respondent imported goods declared as modified Tapioca Starch valued at U.S. $ 200 per M.T. and filed the bill of entry dated 09.09.2013. The consignment was stopped and on examination and subsequent testing, it was found that what was imported was "Tapioca Starch" and not "modified Tapioca Starch". The price of Tapioca Starch available on the website of Thai Tapioca Starch Association (TTSA) was between U.S. $ 420/- and U.S. $ 440/- per M.T. The respondent paid the differential duty. Thereafter a show cause notice SCN dated 11.09.2015 was issued to the respondent covering the past bills of entry under which the respondent had imported goods described as "modified Tapioca Starch". It is undisputed that t....
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....ms duty to the Commissioner (Appeals) has rejected the appeal contending that the declared value was rejected solely on the basis of data of TTS, but in fact in the live bill of entry the native Tapioca Starch was valued at US $ 535.63 per M.T. which was accepted by the importer. Comparison of National Import Data Base (NIDB) Data and TTSA rates show that the prices of U.S. $ 200 or 350 per M.T. declared by the respondent were low and they gave enough reason to doubt the transaction value under Rule 12 and re-determine it under Rule 5. (ii) As per the submission of the respondent it had no documentary evidence like purchase order or contract or agreement for the prices with the supplier of imported goods. (iii) The importer, in his stat....
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....rom the date of clearance of goods for home consumption or, within the extended period of limitation of 5 years if the short payment or non-payment is because of collusion or any willful misstatement or suppression of facts. In this case, the SCN was issued invoking the extended period of limitation and there is not even any allegation of collusion or suppression of facts and the only allegation is of willful mis-statement of the value by the respondent, which was inferred from his statement. A summary of the statements as indicated in the grounds of appeal also shows that these statements indicated that the respondent did not know what type of modification was done to the Tapioca Starch and did not know the difference between the rate and ....