TaxTMI 
TaxTMI 
2023 (7) TMI 1190
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....ad enhanced the declared value and the same was accepted by the appellant and the goods were cleared on payment of duty. Later on, the appellant asked for a speaking order which was rejected by the original authority stating that the appellant had consented for the value enhancement and duty was paid without any protest, hence, no speaking order would be issued. The party filed an appeal before the Commissioner (A). The Commissioner (A) in the impugned order dated 18.12.2015 stated that as per Section 71 of the Customs Act, 1962, the importer has to self-assess the duty and pay duty accordingly. In the instant case, since the appellant accepted the enhanced value vide their letter dated 13.3.2015 and cleared the goods on payment of duty, th....
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....n value without giving an opportunity to the appellant to place on record their views and objections based on the documents, which is in violation of principles of natural justice. As per the Customs Valuation (Determination of value of imported Goods) Rules, 2007, as per Rule 3, if the declared value of the goods is not acceptable, proper officer have to reject the transaction value of the goods by observing the procedures laid down in Rule 12. If their value cannot be determined under the provisions of Rule 3(1), the value shall be determined by proceeding sequentially through Rule 4 to 9 of the Customs Valuation Rules. In the present case, they were neither given an opportunity nor the procedures laid down as per the Valuation Rules has ....
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....ion of self-assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information.] (4) Where it is found on verification, examination or testing of the goods or otherwise that the self-assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment....
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....The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of re-assessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act including that of self-assessment. The order of self-assessment is an order of assessment as per Section 2(2), as such, it is appealable in case any person is aggrieved by it. There is a specific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of re-assessment has to be passed under Section 17(4). Section 128 has not provided for an appeal against a speaking order but against "any order"....
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.... the value declared. The said mandate of sub-rule (2) of Rule 12 cannot be ignored or waived. Formation of opinion regarding reasonable doubt as to the truth or accuracy of the valuation and communication of the said grounds to the importer is mandatory, subterfuge to by-pass and circumvent the statutory mandate is unacceptable. Formation of belief and recording of reasons as to reasonable doubt and communication of the reasons when required is the only way and manner in which the proper officer in terms of Rule 12 can proceed to make assessment under Rules 4 to 9 after rejecting the transaction value as declared. 21. The mandate to record reasons at the second stage of enquiry is not expressly stipulated, albeit it has been read by us by....
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....se reasons are to be recorded and if requested disclosed/communicated to the importer." 7. In view of the above as per Section 14 (valuation of goods) read with Rule 12 (2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which read as under: 12 (2) At the request of an importer, the proper officer, shall intimate the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to goods imported by such importer and provide a reasonable opportunity of being heard, before taking a final decision under sub-rule (1). 8. In view of the above Rule, the Proper officer has to provide cogent reasons for rejecting the declared value and the appellant has to be given an opport....