2023 (12) TMI 188

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.... 2. We have heard both sides and perused the case records. The short point involved concerns the valuation and assessment of imported goods, viz. Artificial PU, and leather cloth of varied thickness imported against seven bills of entries. Briefly, stated the imported goods were assessed to duty at enhanced assessable values. At the time of their import the department resorted to higher valuation purportedly on the basis of NIDB data as well as contemporaneous evidence available in the EDI system. Against the impugned assessment, the importers filed appeal before Commissioner (Appeals). It was their plea that the assessing officer reassessed the imported goods, by enhancing CIF value without disclosing any reason or passing any speaking ord....

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....is in his power to produce or furnish, 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 done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued thereof under this Act and in cases other than those....

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....rms of Section 17(5) supra were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. The learned Commissioner, (Appeals) has inter alia also noted as under in his order: "8.1. I also find that the import took place on trading agent's invoices and genuineness of said invoices were not disputed. There is no contravention of any conditions stipulated in rule 3(2) of the Customs Valuation (determination of value of imported goods) rules 2007. No contemporaneous import evidence of similar goods or identical goods, if any, have been brought on record by lower authority. No mis-declaration of either quantity/description/value was found. There is no evidence that any additional pa....