2018 (3) TMI 2029

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.... DR. SATISH CHANDRA, HON'BLE PRESIDENT And SHRI C.J. MATHEW, HON'BLE TECHNICAL MEMBER For the Appellant : Shri S.N. Mitra, A.C. (A.R.) For the Respondent : None ORDER PER DR. SATISH CHANDRA : All the appeals have been filed by the Department. The delay has been condoned for the reasons mentioned in the (COD) and Misc. applications. Misc. applications are allowed. 2. Heard Shri S.....

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....hat the respondents made the following submissions before the Commissioner (Appeal) that - i) Value has been enhanced by arbitrary & illegal manner in violation of Section 14 of the Customs Act read with rule 3 of the Customs Valuation (Determination of price of imported Goods), 2007 Rules without adducing any evidence. ii) Rule 3 of the valuation rules provides that subject to r....

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..... Further, to this it is fact that the value shown on Certificate has been certified by the Malaysian Govt. Hence, there is no legal justification to reject declared transaction value. vii) In several cases of other importers, Commissioner (Appeals) has rejected the assessment based on some DRI letters and contemporaneous imports, relying on the decision in case of K.D. Exports reported i....