2023 (7) TMI 1249

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.... were initiated for undervaluation thereof as the documentation indicated that the tug was new and as the barge allegedly had on board two winch sets and one generator set. The value of the tug was proposed to be enhanced to Rs. 12,00,00,00, under rule 8 of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988, to which the value of the equipment on board the barge was added and, by assigning value of Rs. 12,00,00,00 for other stores on board, to demand differential duty of Rs. 59,44,897 beyond the discharged duty liability of Rs. 82,56,345, under section 28 of Customs Act, 1962, along with applicable interest, and for imposition of the usual detriments attendant upon confiscation under section 111 of Customs Act, 1962. ....

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.... For asserting that the equipment on board the barge should be charged, independent of the barge, to duty separately, the appellant- Commissioner has relied upon an unauthenticated and untenable source for claiming that these were not integral to the barge. We find no evidence on record that these were not on board the barge when acquired by the importer and, in such circumstances, these cannot be disaggregated from the barge for separate determination of assessable value. 6. Insofar as value of the tug is concerned, the proposal in the show cause notice rests on the values obtained from various manufacturers and statutory bodies in India. The findings in the impugned order are very clear and unambiguous inasmuch as it was held that '15.....