2025 (12) TMI 126

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.... China vide 25 Bills of Entry during the period from 11.08.2017 to 13.09.2019. The price per bulb was declared as Rs.0.096 to Rs.0.274 per bulb for LED and Rs.0.058 to Rs.0.143 per bulb for NON-LED Christmas Lights respectively. On the basis of an investigation conducted by the DRI, the Revenue formed the opinion that the value of the LED and NON-bulbs was required to be enhanced. Accordingly, the valued of the impugned goods was enhanced by the Revenue by adopting the NIDB data. Thereafter, by way of the Order-in-Original dated 19.03.2018, the value of the impugned goods was re-determined and differential duty was demanded from the respondent on the basis of the revised total Customs duty arrived at by the ld. adjudicating authority. 3.....

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....ore the Commissioner (Appeals). The Commissioner (Appeals) has gone through the facts and statutory provisions and has held as under: 20. I also find that in the case of Commissioner of Customs (Port), Kolkata Vs. M/s. Krishna Wax Pvt. Ltd. wherein Hon'ble CESTAT has passed the final order vide no. FO/75466-75472 dated 21.03.2018 where it is held as follows: "6. From the record, it also appears that the assessing officer has rejected the transaction value without any valid reasons and without new procedure as per Section 14 and valuation rules especially, there is nothing on record that the appellant has imported the secondary items but the value was considered for the fresh items. No speaking order was passed for enhancem....

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....her than the contemporaneous import of the same item at Euro 315. The Revenue has accepted that value and rejected all other values. Clearly, the effort is to assess imported goods at the higher end of the value spectrum. This is contrary to market reality as well as Valuation Rule. While market prices vary depending upon myriad factors, Rule 4 of Custom Valuation Rules specifically provides that transaction value should be the basis for the valuation of the consignment under assessment, unless the transaction value is not representing the full price for the reasons mentioned in the Rule itself. Law does not allow a pick and choose approach Revenue's acceptance of higher prices and rejection of lower prices for assessment is clearly illegal....

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....ngly liable to be allowed with consequential relief." 3. After going through at the submissions of the Ld. Respondent, we find that the Department has not made any attempt to follow the procedure given under the Valuation (Determination of Value of Importers Goods) Rules 2007 and has simply adopted the NIDB data and selectively enhanced value. As discussed above, the Commissioner (Appeals), has given a detailed finding along with reasons while setting aside the Order-in-Original. We do not find any reason to interfere with the same. Accordingly, we dismiss the Appeal filed by the Revenue." 6. Respectfully following the ratio of the above decision of this Tribunal, we find that the enhancement of values in the present case ....