2023 (8) TMI 1331

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....ncerned, was allegedly undervalued and non-compliant with Legal Metrology (Packaged Commodities) Rules, 2011 as well as Drugs and Cosmetics Act, 1940 leading to investigations culminating in impugned order [order-in-original No: 107/2018-19/Commr/NS-I/JNCH dated 1st March 2019  ] of Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House (JNCH) rejecting the value of Rs. 25,78,752 declared therein, as also that of Rs. 53,84,088 in bills of entry no. 9338975/17.04.2017, no. 8385762/31.01.2017 and 7940386/23.12.2016 pertaining to past imports, under rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Assessable value was enhanced to Rs. 1,51,64,962 and Rs. 3,09,75,414 respectively by recourse to rul....

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....r 5 of CVR, 2007 because cosmetics imported by M/s S.R. Traders are of different weight, design etc. In this case the said details were not available in the documents nor have they been made available. Therefore, in absence of specifications, it was not possible for the investigation to find its identical or similar variety of goods in the documents for the past consignments.' in the impugned order which Learned Counsel for appellant pointed out as not being consistent with the prescription in section 14 of Customs Act, 1962. 3. It was submitted by him that the statement recorded from the importer clearly evinces absence of any misdeclaration and that similar goods had been imported in the past. It was argued that market inquiry was c....

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....record of proceedings before the lower authority that the contents of the report had not been disputed. We do not propose to go into contention of Learned Counsel about lack of credibility of the said market survey as, at this stage, we are concerned with sequential application of alternatives as prescribed in Customs Valuation (Determination of Value of Imported Goods) Rules, 2007; indeed, the adjudicating authority did not seem to have any hesitation in depending on rule 7 even as rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 was invoked which forecloses option of proceeding beyond 'deductive value' except from inexorable compulsion of facts on which the impugned order is silent. 6. We find, on the ....