TaxTMI 
TaxTMI 
2023 (8) TMI 751
X X X X Extracts X X X X
X X X X Extracts X X X X
..... He upheld the value declared by the three Respondents and reversed the order of adjudicating authority through his order. The relevant portion of findings of the Commissioner (Appeals) are as follows: "6.7 As per the said rule 9, under residual method, the value is required to be determined using reasonable means consistent with the principles and general provisions of these rules and on the basis of data available in India. The adjudicating authority has not put on record where any such data for the contemporaneous import goods was available on otherwise to determine the value of the impugned goods in such circumstances. This aspect has been observed earlier in this order. It is evident that the said residual method further prov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on on basis of the type of evidences placed on record cannot be sustained and therefore the quoted value as well as value declared to Hong Kong Customs by the supplier cannot be used to reject and redetermine value under CVR, 1988 as well as CVR 2007 in the circumstances any evidence of flow back of the transactions, could have fortified case of respondent, but the same is not available. Hence the declared value cannot be rejected and thus the same will have to be accepted. In view of the discussions made, supra. Hold that the adjudicating authority has erred in rejecting and then enhancing the transaction value on the basis of Caveat Free documents and copy of offer letter / proforma invoice extracted from the laptop/personal computer of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... The revenue is directed to produce all these documents. The appeals may be listed on 4th July, 2023. A copy of the said documents may be provided to the learned Counsel of the Respondent in advance." Order-sheet dated 04.07.2023: "On 29 May, 2023, a direction was issued to the department to provide certain documents. The documents have not been provided. Learned AR informs that despite their communication, no reply has been received. 2. We note that the Jurisdictional Commissioner is taking matters very lightly and not taking due care in dealing with these matters. We direct the Commissioner (AR) to pursue the matter with the Jurisdictional Commissioner. In case they are unable to provide these documents by 10 August,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....been put on record. In the absence of such documents having not been made available by the department despite opportunities given, we are constrained to agree with the findings of Learned Commissioner (Appeals) and hold the same as correct based upon evidence on record. It pains us to note that documents which are obtained through international cooperation are so casually dealt with by the department in its own litigation. Copy of this order be sent to Member (legal) for taking up corrective administrative action in C.B.I.C formations, so that legal records are properly kept and handed over/taken over on transfers. 3. Impugned order and its findings are upheld and appeals of the department are rejected. ( Pronounced in the open court ....