2024 (8) TMI 1474

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.... to assail the order dated 31.01.2020 passed 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....

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.... Dear Sir, With reference to above mentioned, subject we have import 1X40 container of "ALUMINIUM 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 dec....

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....on'ble Supreme Court judgment dated 10.12.2018. I pass the following order: ORDER I order assessment at declared value in respect of goods imported by M/s Sanjivani 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 Sa....

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.... the value, but the Assessing Officer by order dated 07.03.2019 merely stated that after having gone through the case records including the submissions made during the course of personal hearing, the assessment 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 ....