2023 (8) TMI 1157

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....er No. A/ 11464-11469 /2023<br>Customs<br>HON&#39;BLE MEMBER ( TECHNICAL ), RAJU And HON&#39;BLE MEMBER ( JUDICIAL ), SOMESH ARORA Sh. Anil Gidwani, Advocate for the Appellant Sh. Himanshu P Shrimali, Superintendent (Authorized representative) for the Respondent ORDER SOMESH ARORA The Learned Advocate for the appellant submits that the case pertains to rejection of transaction value....

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....at waiver of SCN and personal hearing in the case to issue speaking order and decide the case on merit was passed. In nutshell, the department's contention is that appellant has waived the SCN. 2. The learned Advocate for the appellant relied on 2018 (359) ELT 262 (Tri-Del.), in the matter of Sarda Energy and Minerals Ltd Vs. Commr. C. EX, Raipur. 3. Learned AR reiterates the findings of the....

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....he value. In such situation, it is for the assessing officer to discount the documents with valid reasons in order to reject the declared value and thereafter to proceed with the reassessment, after due enhancement. Explanation (1)(i)(iii)(a) in Rule 12 appears to be applicable to the present case. In other words, the assessing officer having noticed higher value of contemporaneous import raised t....

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....e invariably arrived at applying Section 14 read with Customs Valuation Rules, 2007." 5. In short, the rule empowers proper officer to seek various invoices, in case the value is doubted by him. Such documents, inter alia, can be invoices, purchase order or any supporting contract and this depends upon whatever was duly given by the appellant. The decision also requires if such documents are av....