TaxTMI 
TaxTMI 
2024 (9) TMI 1831
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.... Ms. Gunjan Tanwar, Advocates for the respondent ORDER JUSTICE DILIP GUPTA The department has filed these 18 appeals to assail the order dated 06.05.2021 passed by the Commissioner (Appeals) on the appeals that were filed by the respondent M/s Shiv Ganesh Exim Pvt. Ltd. [the respondent]. The respondent had filed appeals before the Commissioner (Appeals) against the assessment orders covering the 18 Bills of Entry. 2. It transpires that 18 Bills of Entries were filed by the respondent in respect of import of Aluminium Scrap. The respondent self-assessed the duty, but the Assessing Officer prima facie did not accept the value and put a query to the respondent that the value of the aluminium scrap did not match the contemporary imp....
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.... Metal Exchange Bulletin prices for metals cannot be the basis of the determination of the value of the scrap as that would not only be contrary to the provisions of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 [Valuation Rules] but also contrary to the law pronounced in various judgements. Ultimately, the Commissioner (Appeals) observed: "8. In view of the above, I find that in the present cases, no judicial discipline has been followed and all the norms as laid down, as discussion supra, under Customs Act, 1962 have been violated and enhancement of value in respect of all the concerned Bills of Entry has been restored to by the assessing officer in an arbitrary manner, without any cogent reasons. H....
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....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 *****" 11. It would be seen that section 14 of the Customs Act provides that the transaction value of goods shall be the price actually paid ....
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....n or testing of the goods or otherwise that the self- assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be." (emphasis supplied) 13. It would be seen that in a case ....
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....before the Commissioner (Appeals) that speaking orders had been passed covering all the 18 Bills of Entry. It is not in dispute that copies of the notices addressed to the assessee fixing the date of the personal hearing before the Commissioner (Appeals) are also marked to the department. The department, therefore, had knowledge of the proceedings before the Commissioner (Appeals), but what has been pointed out and what has also been observed in most of the cases is that neither the department represents itself before the Commissioner (Appeals), nor does file a response to the appeal. Had the department brought the correct facts to the notice of the Commissioner (Appeals), the Commissioner (Appeals) would not have recorded a finding that sp....