TaxTMI 
TaxTMI 
2024 (9) TMI 126
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....t the value declared in the Bills of Entry should be rejected, but also accepted the value proposed by the Assessing Officer. The value was, accordingly, enhanced by the Assessing Officer and JSB Aluminium, paid the differential duty of customs. The goods were cleared after the out of charge order was issued by the Assessing Officer. Thereafter, JSB Aluminium filed 17 appeals before the Commissioner (Appeals), Central Excise and CGST, Jaipur the Commissioner (Appeals) to challenge the enhancement of the value. These appeals have been allowed by a common order dated 26.11.2020. The enhancement of the value has been set aside by the Commissioner (Appeals) and the value declared by JSB Aluminium in the Bills of Entry has been accepted. This order has been assailed by the department in these 17 appeals. 2. The records indicate that JSB Aluminium submitted 17 Bills of Entry. The value of the goods declared in these Bills appeared to be on the lower side to the Assessing Officer when compared to the price of contemporaneous imports data of similar goods imported at the port by other importers. As the Assessing Officer had reasons to doubt the accuracy of the value declared in the Bill....
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.... of finance deptt. of revenue New Customs House Mumbai. Accordingly, as we are in agreement and not aggrieved with the proposed enhancement of the value/duty, in view of our acceptance we do not want any personal hearing or speaking order in the matter. You are requested to kindly re-determine the value and re-assess the duty in accordance with the value/duty as proposed. Yours sincerely, FOR JSB ALUMINIUM PVT. LTD. Sd/- Authorized Signatory" (emphasis supplied) 3. Identical letters were submitted by JSB Aluminium to the Deputy Commissioner of Customs in respect of the remaining 16 Bills of Entry. 4. The Assessing Officer, in view of the categorical statements made by JSB Aluminium, re-assessed the 17 Bills of Entry in terms of the consent letters given by JSB Aluminium and JSB Aluminium deposited the differential customs duty. Out of charge orders were given in respect of the goods imported through the 17 Bills of Entry and the goods were then cleared. 5. Thereafter, JSB Aluminium challenged the order passed by the Assessing Officer by filing 17 appeals before the Commissioner (Appeals). The Commissioner (Appeals), by ....
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....and cogent evidence of contemporaneous import, it is mandatory for the Customs to accept the invoice value. In these cases, no evidence is brought on record to show that the transaction value is not the true commercial value. 6. I further observe that an identical issue has already been decided by the undersigned vide Order-in-Appeal No. 59-115 (SM)CUS/JPR/2019 dated 05.04.2019 passed in the appeal filed by M/s. Century Metal Recycling Pvt. Ltd., Tarapur Palwal & M/s. CMR Nikkei India Pvt. Ltd., Bawal Rewari wherein I set aside the enhancement of the assessable value and allowed the appeal accepting the value declared by the appellant(s)." (emphasis supplied) 6. Shri S.K. Rahman, learned authorized representative appearing for the department made the following submissions: (i) The Assessing Officer had reason to doubt the accuracy of the value declared in the Bills of Entry submitted by the importers as they were grossly undervalued as compared to the contemporaneous import data and since the importers had submitted letters clearly stating that they accepted that the value declared by them in the Bills of Entry was on the lower side and, therefore, lia....
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....st the value for the reason that it is not possible for the department to inspect the goods. In this connection, reliance has been placed on the decision of the Tribunal in Advanced Scan Support Technologies vs. Commissioner of Customs, Jodhpur 2015 (326) E.L.T. 185 (Tri.-Del.); (vii) The order passed by the Commissioner (Appeals) deserves to be set aside for the reason that the consent letters submitted by the importers have not been considered at all; (viii) The Commissioner (Appeals) committed an error in placing reliance on the decision of the Supreme Court in Eicher Tractors Ltd. vs. Commissioner of Customs, Mumbai 2000 (122) E.L.T. 321 (S.C.); and (ix) The Commissioner (Appeals) has placed reliance on the earlier order dated 05.04.2019 passed by the Commissioner (Appeals) in the appeals filed by M/s Century Metal Recycling Private Limited and M/s CMR Nikkei Private Limited. This order has already been set aside by the Tribunal in Commissioner of Customs (Preventive), Jaipur vs. Century Metal Recycling Pvt. Ltd. Customs Appeal No. 51976 of 2019 decided on 19.08.2024. 7. The learned counsel appearing for the respondents has merely sent a communicat....
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.... it is an admitted position by the party itself, that these are parts of a Chilling Plant and the concerned party does not even dispute that they have no independent use there is no need for the Department to prove the same. It is a basic and settled law that what is admitted need not be proved." (emphasis supplied) 11. The decision of the Supreme Court in Eicher Tractors, on which reliance has been placed by the Commissioner (Appeals) to hold that the transaction value cannot be rejected without clear and cogent evidence, would not be applicable to the facts of the case. The observations made by the Supreme Court that the transaction value cannot be rejected without clear and cogent evidence produced by the department was not in respect of a case where the importer had accepted the value proposed by the Assessing Officer and had also made a request that neither a show cause notice should be issued nor a speaking order should be passed. 12. It also needs to be pointed out that the earlier order dated 05.04.2019 passed by the Commissioner (Appeals) in the appeals filed by M/s Century Metal Recycling Private Limited and M/s CMR Nikkei Private Limited, wherein the enhan....