2023 (5) TMI 1335

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder no. S0/75366/2015 dated 24th April, 2015. 2. The short question in the impugned matter concerns the redetermination of assessable value and restore the assessment done by the appraising group. Briefly stated M/s Wonder Decor Pvt. Ltd. imported PU Leather cloth of various thickness vide 11 Bills of Entry. These were assessed by the assessing officer who rejected the declared transaction value, re-determining the same and reassessing the said Bills of Entry at enhanced values without disclosing any reasons for so to do. No speaking order was passed thereto in terms of Section 17(5) of the Customs Act. It is noted that the immediate cause of such course of action was a DRI alert issued, vide F. No.23/13/2011-DZU dated 9.05.2011 and the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ontention of the department that the imported goods do not represent the actual Transaction Value, in terms of Rule 3 of the Customs Valuation Rules, 2007. They, therefore claim to have rightly rejected the declared value under the Rule 12 of the said Rules and resorted to the provisions of Rule 6 ibid to arrive at fresh values. Primarily, the reason for assailing the order passed by Ld. Commissioner (Appeals), is that he failed to take cognizance of the aforesaid stated set of facts. 5.2 It may be noted that the contention of the importer is that the impugned goods have been imported under cover of a manufacturer's invoice. The Courts have time and again held up the sanctity of a manufacturer's invoice values unless proven to be nongenu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for a better understanding to have a closer look at the legal position concerning assessment of goods: Section 17 Assessment of Duty : (1) "......An importer entering any imported goods under Section 46, or an exporter entering any export goods under Section 50, shall, save as otherwise provided in Section 85, self-assess the duty, if any, leaviable on such goods. (2) The proper officer may verify [the entries made under Section 46 or Section 50 and the self-assessment of goods referred to in sub-section (1)] and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary : [Provided that the selection of cases for verification shall primarily be on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd have vehemently pointed out that the goods were directly imported from the manufacturer/agent and there was no evidence to doubt their bonafides and therefore the loading undertaken by the department in the said 11 Bills of Entry is plain arbitrary, wishful, illegal and without any sustainable basis. It has no backing of sound legal principles to load the declared import CIF value. They have also pointed out that no speaking order was passed in the matter which would make them aware of the reasons for the proposed cause of action on the part of the department and which is also so provided in law as per Section 17(5) of the Customs Act. Considering the aforesaid propositions of law having been repeatedly upheld by Courts, we find no merit....