2025 (12) TMI 139

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....y No. 9416040 dated 01.06.2015 for clearance of above goods by declaring transaction value @ USD 1340/MT. The Assessing officer doubted the transaction value on the basis of contemporaneous price/ NIDB data and also in terms of standing order No. 7493/1999 dated 03/12/1999 as amended vide standing order No. 7718/2002 dated 12.07.2002 issued by the Chief Commissioner of Customs, JNCH, Nhava Sheva. A query was raised by the officer in the system to the importer to justify the declared value vis-a-vis contemporaneous imports. As the importer could not justify value, the assessing officer rejected the transaction value in terms of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and in terms of Rule 4 of t....

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....s order, the importer filed appeal before the Commissioner (Appeals) who vide impugned order dated 21.02.2017 upheld the decision of the lower authority and rejected the appeal. While doing so, he relied on the decision of CESTAT, Chennai in the case of M/s Plastvel Industries Vs CC, Trichy reported at 2011-TIOL-921-CESTAT-MAD. Aggrieved with this order, appellant filed present appeal before this Tribunal. 2. In their appeal, the appellant took the following grounds: - a) The Appellate authority has not considered their submissions regarding non-furnishing of NIDB data, non-following the valuation rules and non-furnishing of contemporary import prices relied upon for loading the value. They relied on the following decision....

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....dated 01.06.2015. 3. During hearing, learned Advocate highlighted the grounds taken by the appellant and emphasized that they had purchased goods on high seas sales basis and declared value of USD 1.340 per kg in the Bills of Entry which the department enhanced to USD 1.42139 per kg resulting in demand of differential customs duty of Rs. 1,41,061/-. They lodged protest against enhancement of assessable value of the goods vide their letters dated 02.06.2015, 22.06.2015 & 25.06.2015 but paid the differential duty to avoid demurrage & deterioration of goods. 3.1 Learned Counsel placed reliance on the decision of Hon'ble Supreme Court in the case of Century Metal Recycling Pvt ltd and Another Vs. Union of India reported at 2019 (6) Suprem....

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....ivate Limited-(2001) SCC Online CESTAT 948 & CC Vs. Vazir Polymers Ltd- (2016) SCC Online CESTAT 5140. He prayed that the impugned order is not sustainable on legal ground and therefore, it may be set aside. 4. Learned AR on other hand, arguing on behalf of the department justified enhancement of declared value by the lower authorities. He stated that standing order No. 7493/1999 dated 03/12/1999 as amended vide standing order No. 7718/2002 dated 12.07.2002 issued by the Chief Commissioner of Customs, JNCH Nhava Sheva gives detailed guidelines and directions for determination of valuation of plastic items in the light of international prices contained in foreign finance journals. The directions issued to the assessing authorities to appl....

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.... We find that the appeal has been filed on the following grounds:- * Non furnishing of NIDB data * Non-following of valuation Rules * Non-furnishing of contemporary import prices relied upon for loading Therefore, the issue to be decided in this case is whether Assessing officer is justified in enhancing declared value of the imported goods without providing contemporaneous data to the importer? 5.1 The appellant had purchased LLDPE on high Seas sales basis from M/s Midas Polychem LLP, Ahmedabad at US dollar 1.34 per kg with high seas sales commission of 2% and filed the bill of entry No. 9416040 dated 01.06.2015 accordingly. Relying on the standing order issued by the Chief Commissioner of Customs, JNCH, Nh....