TaxTMI 
TaxTMI 
TaxTMI 
2024 (8) TMI 960
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....the Deputy Commissioner. By this order dated 07.03.2019, the Deputy Commissioner assessed the value of the qualities of aluminum scrap [the goods] imported by M/s CMR Nikkei India Private Limited [the respondent] through the 56 Bills of Entry on the value declared by the respondent. 2. Cross Objection No. 50148 of 2021 has been filed by the CMR Nikkei India. 3. It transpires from the records that the respondent had filed 56 Bills of Entry for import of the goods. The Assessing Officer doubted the accuracy of the value declared by the respondent and proposed enhancement. The respondent accepted the value proposed to be enhanced and agreed to pay the duty accordingly. The duty was paid and the goods were cleared. 4. However, the respondent....
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....5.2017 against bill of entry number: 2124902 DT: 16.06.2017. In this regards, kindly assess the item @USD 1775.00 PER MTS. The above material is urgently required for use in manufacture of finished goods. We are therefore agreeable to pay the duty which may be assessed by your good self. Kindly make the assessment of duty as desired by you and release the goods on priority. For CMR NIKKEI INDIA PVT. LTD. (Authorized Signatory)" 7. On the basis of the aforesaid statement made by the respondent, the declared value in the Bills of Entry was enhanced and the respondent, after payment of the customs duty, cleared all the goods pursuant to the out of charge order. Thereafter, the respondent filed an appeal before the Commissioner (Appe....
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....ewari, (Haryana) vide Bills of Entry mentioned in the table below: *****" 9. The order of the Supreme Court that has been referred to by the Deputy Commissioner is C.C.E. & S.T., Noida vs. Sanjivani Non-Ferrous Trading Pvt. Ltd. [2019 (365) ELT (3) (SC)]. 10. This order passed by the Deputy Commissioner was assailed by the department before the Commissioner (Appeals). The Commissioner (Appeals), after reproducing the order of the Tribunal and the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading in paragraphs 11 and 12, of the order observed as follows: "13. In the instant matter also, the value of the imported goods had earlier been enhanced on the basis of the DGOV circular. Since in the remand proceedings, the adjudic....
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....ment of Supreme Court in Sanjivani Non-Ferrous Trading. 12. Shri K. Krishnamohan Menon, learned counsel for the respondent assisted by Ms. Parul Sachdeva and Ms. Priya, however, contended that the Commissioner (Appeals) committed no illegality in dismissing the appeal as the matter is covered by the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading. 13. The Assessing Officer was required to pass a detailed order after stating the facts of the matter before him and giving reasons as to whether the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading would be applicable since the matter was decided in terms of this judgment. The Commissioner (Appeals), however, without any examination of facts and law has merely held ....