2024 (8) TMI 1474

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....ed by the Commissioner (Appeals) upholding the order dated 06.03.2019 passed by the Deputy Commissioner. The Deputy Commissioner, by the said order, assessed the aluminium scrap [the goods] imported by M/s Sanjivani Non-Ferrous Trading Private Limited [the respondent] through the 12 Bills of Entry on the value declared by the respondent. 2. Cross Objection No. 50161 of 2021 has been filed by the Sanjivani Non-Ferrous Trading Pvt. Ltd. 3. It transpires from the records that the respondent had filed 12 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 acc....

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....MINIUM SCRAP TENSE AS PER ISRI" against bill of lading number: 96014830 DT: 18.04.2017 against bill of entry number: 9610511 DT: 09.05.2017. In this regards, kindly assess the item @USD 1619 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 SANJIVANI NON FERROUS TRADING 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 o....

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....Non-Ferrous Trading Pvt. Ltd.. CMR Compound. Vill.-Tarapur, Post- Asawati Distt.- Palwal (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 NonFerrous 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 o....

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....sment is determined at declared value in the Bills of Entry in view of the judgment 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 Commissione....