2024 (8) TMI 1112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 4. Receiving intelligence, the officers of Commissioner of Customs (Preventive), New Delhi examined the goods under a Panchnama on 10.11.2016 and found them as declared but excess quantity of 1629 square meters of non-textured fabric was found. The appellant agreed that the quantity found was in excess of the declaration and paid duty on the excess quantity of fabric. The appellant is not contesting the duty paid on this excess quantity of goods found even before us. 5. It also appeared to the officers that the suction pumps were under-valued. The appellant was summoned who, in his statement given on 22.11.2016, admitted that the pumps were declared without any specification or brand name and they were of Chinese brand Dertin and were of 75 Gallons Per Day [GDP] capacity. The appellant agreed to the re-determined value proposed by the officer and also agreed to pay the differential duty. The very next day, i.e.,on 23.11.2016, the appellant retracted the statement to the extent of valuation of suction pumps and asserted that National Import Database [NIDB] data cannot be made the basis for valuation and goods should be valued on transaction value declared in the Bill of Entr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... made by the appellant, the department has to produce evidence. Section 102 of the Indian Evidence Act, 1872 reads as follows: 102. On whom burden of proof lies: The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side. 12. In this case, the appellant filed the Bill of Entry making some declaration regarding the nature of the goods and their value. If Revenue asserts that the declarations are not correct, it has to produce evidence in support; otherwise it would fail. 13. Revenue produced evidence to assert that the pumps were of 100GPD in the form of a certificate of Shri R.K. Aggarwal, Chartered Engineer. After examining the goods, Shri Aggarwal, submitted his certificate dated 29.12.2016 and his observations in which are as follows: "After carefully examining and testing of the representative sample as mentioned above, I observed that this is a 'Mini Booster Pump' for use in RO and the same may also be called 'Suction Pump for RO Water' or 'Diaphragm Pump', mainly for use in the RO system & may also be used in pesticide spraying etc., just to boost pressure and not s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Revenue either through the certificate of the Chartered Engineer or through any other evidence. Consequently, there is no ground to reject the transaction value of the pumps. The value of the pumps declared in the Bill of Entry should therefore, have been accepted. 16. Insofar as the excess quantity of the non-textured fabric is concerned, the appellant does not dispute that excess quantity was found and that duty has to be paid on the excess quantity. It has already paid the duty. 17. According to the learned counsel for the appellant, duty also could not have been confirmed under section 28(4) because the process of assessment was not even completed. This submission also deserves to be accepted. When goods are imported, the importer self-assesses duty under section 17(1) and the proper officer can re-assess the duty under section 17(4) and if he does so, unless the importer agrees to the re-assessed duty, he has to pass a Speaking Order within 15 days. Both self-assessment and the re-assessment by the officer fall under the definition of 'assessment' under section 2(2). These sections read as follows: Section 2 Definitions: **** (2) 'assessment' ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... within fifteen days reassessment of the bill of entry or the shipping bill, as the case may be. ******* 18. If the duty that has been assessed is paid, the proper officer issues an order permitting their clearance under section 47 which reads as follows: 47. Clearance of goods for home consumption.- (1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption: ****** 19. Once the proper officer makes an order permitting clearance of goods for home consumption under section 47, the goods cease to be imported goods [section 2(25)] and dutiable goods[section 2(14)], and the importer ceases to be importer [section 2(26)].These sections read as follows: Section 2 Definitions: (14) 'dutiable goods' means any goods which are chargeable to duty and on which duty has not been paid; (25) 'imported goods' means any goods brought into India from a place out....