2024 (6) TMI 854

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....ein, 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 authority also ordered for recovery of all their bill....

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.... 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) ELT 321(SC) wherein, it is held that transaction value cannot be rejected unless any of....

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....ty 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 Act, 1962 as well as Customs Valuation Rules the transaction value is required to be accepted unless ....