TaxTMI 
TaxTMI 
2023 (5) TMI 671
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....ew Custom House, Ballard Estate, Mumbai HON'BLE MR S.K. MOHANTY, MEMBER (JUDICIAL) And HON'BLE MR C J MATHEW, MEMBER (TECHNICAL) Shri Prakash Shah, Advocate with Shri Mihir Mehta, Advocate for the appellants Shri Ashwini Kumar, Additional Commissioner (AR) for the respondent ORDER PER : C J MATHEW The issue in these appeals, assailing order [order-in-appeal no. MUM-CUSTM-AMP-NCH-650,651/2019-20 dated 27th November 2019] of Commissioner of Customs (Appeals), Mumbai Zone-III upholding the rejection of value declared in 21 nos. bills of entry for clearance of| 'PVC sheeting' and enhancing it to US $ 1010 per metric ton by recourse to rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, with consequent ....
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....ail sale price of Rs. 116.50 per kg was ascertained. It was also submitted by him that representative samples were forwarded to the Institute for Chemical Technology (ICT) for testing and the characteristics of the samples, pointing towards the inferior stock imported, was reported upon which was not considered by the adjudicating authority. It is contended that the customs officers also obtained evidence, in the former statements of the two individual appellants herein, of the goods being of 'prime' quality. 3. He further submitted that the adjudicating authority had, incorrectly, invoked rule 9, read with rule 7, of Customs Valuation (Determination Value of Imported Goods) Rules, 2007 and that the rejection of declared value on the basis....
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....ted in a proper manner and by exhibiting the representative samples of the impugned goods. It is further submitted by him that the individuals concerned with the import had admitted that the goods were of 'prime' quality and, therefore, justifying rejection of the declared value with re-determination thereto in accordance with Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 5. Admittedly, the re-determined value was based on market survey, claimed to have been conducted in the presence of customs broker, with traders who had been given an opportunity to examine the same. Thereafter, the ascertained retail price was abated by 56% to arrive at the assessable value. The process was, according to the adjudicating auth....
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....h for such. It would not be out of place to suggest that the lower authorities appear unsure of the their own conclusions inasmuch as determination, and approval thereof, in accordance with the residual rule 9 was not allowed to stand on its own but placed alongside rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Each of the rules therein are, even if intended to be sequentially applied, mutually exclusive and subject only to declaration of standard in rule 3 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 8. Though rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 permits latitude of 'using reasonable means consistent with the principles an....