2023 (7) TMI 320

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....ics, imported vide bill of entry no. 9310079/28.06.2022, under rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. The impugned goods were also required to carry the 'retail selling price (RSP)' in accordance with requirements of Legal Metrology Act, 2009 and relevant rules and, upon rejection of the declared value, multiplier of 0.3515 was applied to the price at which the goods were intended to be sold in the country to arrive at the revised value. 2. Both Learned Counsel for appellant and Learned Authorised Representative made their submissions at length; the issue in dispute is, however, limited to the correctness of rejection under rule 12 of Customs Valuation (Determination of Value of Imported Goods) ....

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.... Adhani Exports [1999 (111) ELT 143 (Tribunal)], and affirmed by the Hon'ble Supreme Court in Commissioner of Customs, Chennai v. Adani Exports Ltd [2004 (167) ELT 131 (SC)], as well as in Neha Intercontinental (P) Ltd v. Commissioner of Customs, Goa [2006 (202) ELT 530 (Tri.-Mumbai)], had not been duly discharged and, thereby, precluded revision was a further submission made on behalf of appellant. 4. Learned Authorised Representative submitted that 'first check' carried out in the presence of the investigators and representative of importer, and establishing the gap between intended selling price in the domestic market and declared price, sufficed for recourse to rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rul....

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....0.3515 times that of the marked retail price. 6. The ascertainment of abatement from local sale price 'lipgloss'/ 'lipstick' was applied, across the board, to other goods in the consignment entered for import by the appellant. This, in itself, is not acceptable as no justification had been offered for different types of goods to be treated alike. Furthermore, three conditions are pre-requisite in the 'deductive value' method option, viz., that the sale is to persons who are not related to the person in India, that derivation of the unit price should have been from identical or similar imported goods sold in the highest aggregate quantity and that sale be in the condition as imported and about the time at which the bills are presented for i....