2024 (6) TMI 854

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....style International P. Ltd. the appellant herein, filed Bill of Entry for clearance of full leather sofas in the patterns of 3 seater, 2 seater, 1 seater and declared them as Bovine Leather Upholster Sofa. The adjudicating authority rejected the declared value under Rule 12 of the Valuation Rules and redetermined the value at USD 924/- for 3+2+1 sofas in terms of the Standing Order No. 40/2012-Gr. 6 dated 18.8.2013. Aggrieved by the adjudication order, the appellant preferred appeal before Commissioner of Customs (Appeals) who vide order impugned enhanced the value to USD 2112 per set as against USD 924/- per set and directed the department to reassess the bills of entry accordingly for recovery for differential duty. The appellate authorit....

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....Standing Order No. 40/2012-Group-6 dated 16.08.2012: Aggrieved by the said Order, the Appellants filed an appeal before the Commissioner (Appeals) who without taking into consideration the submissions made by the Appellant, passed the impugned order enhancing the assessable value from USD 924 to USD 2112. Being aggrieved by the impugned Order the Appellant is before us.The Appellant submits that as per Section 14 of Customs Act, 1962, the value of imported goods shall be the transaction value being the price actually paid or payable for the goods in the course of international trade. In this regard, the Appellants rely on the decision of the Hon'ble Supreme Court in the case of Eicher Tractors Vs. Commissioner of Customs - 2000 (122) EL....

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.... Hon'ble Supreme Court considered the issue as to whether relief not asked for by a party could be granted and that too without having proper pleadings. The Court held as under: " It is well settled that the decision of a case cannot be based on grounds outside the pleadings of the parties and it is the case pleaded that has to be found. Without an amendment of the plaint, the Court was not entitled to grant the relief not asked for and no prayer was ever made to amend the plaint so as to incorporate in it an alternative case. " [ Para No. 29 ] The impugned order hence merits to be set aside on this elementary principle of law itself. 6. Coming to the merits of the assessment, we find that as per Section 14 of the Customs....

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....ansaction value as has been held by the Hon'ble Supreme Court in the case of Eicher Tractors (supra). Similar views have also been taken by the apex court in several other cases... 7. It is settled law that the onus to prove that the declared price did not reflect the true transaction value is always on the Department. It is also a settled law that the Department is bound to accept the transaction value entered between the two parties unless they are able to disturb it by the application of law as set out in the Customs Act 1962 and the Rules framed there under. We find that taking recourse to extraneous evidence like instructions contained in Standing Order No. 40/2012-Group-6 dated 16.08.2012 is not permissible. The Department having f....