TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 497
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....pellant had imported 202.990 MTs and 67.240 MTs of Slack Wax vide Bills of Entry (BOE), No. 5930661 dated 26.6.2014 and 6111756 dated 15.7.2014 and declared the value at USD 600 per MT. They classified the above goods under CTH 27129030 of the Customs Tariff Act, 1975. It appeared to the department that the value declared by the appellant was very low and not compatible with section 14 of the Customs Act, 1962 (CA 1962), hence the proper officer enhanced the value of the goods to USD 825 per MT. The duty amount was paid under protest by the appellant. Aggrieved by the enhancement of value, the appellant preferred appeals before the Ld. Commissioner (Appeals) against the same. The Ld. Commissioner (Appeals) vide the impugned order rejected t....
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....ssioner disregarded these submissions while deciding the matter. The relied-upon Bill of Entry for enhancing the value is incorrect as the period of import, supplier, quantity, and item cannot be compared with the appellant's import. Additionally, the oil content of the Slack Wax varies between containers, making the appellant's declared value not rejectable based on an import made in another Bill of Entry. Further, the declared value cannot be enhanced based on the Alert Circular of DRI or the NIDB Data as has been confirmed by superior courts. He hence prays that their appeal may be allowed. 3.2 The Ld. Authorized Representative Shri N. Satyanarayanan representing revenue has reiterated the findings in the impugned order and prayed that ....
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.... (1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specified in the rules made in this behalf: Provided that such transaction value in the case of imported goods shall include, in addition to the pri....
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....lue could not be treated as the true transaction value, then the proper officer can proceed to re-determine the transaction value based on the valuation rules framed under the said section. Accordingly, the declared value has been rejected by Department under Rule 12 of CVR 2007 and re-determined under Rule 4 of CVR 2007. The Hon'ble Supreme Court in the case of M/s. Om Prakash Bhatia Vs Commissioner of Customs, Delhi 2003 (155) ELT 423 (S.C), has held that "When the margin of profit appears, on the fact of it. unreasonable, it is for the exporter to establish that it was a true export value stated in the shipping bill". The ratio of above judgement is squarely applicable to this case, as the appellants has not established their import ....
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....ng it is a well settled rule of law that the burden of proof is cast upon revenue to establish the necessity and the veracity of the alternate value being adopted and there should not be a reverse burden on tax payer to prove the negative. In another astonishing statement in the findings the Ld. Original Authority has stated, "Further the appellants have not produced any valid documents to show that their declared value is correct.", without showing how the invoice and other documents submitted along with the Bill of Entry's were not true or false or manipulated. There is nothing in the impugned order to show that such documents, like NIDB data along with the relevant BOE etc, were called for from the original authority and on its receipt, ....