TaxTMI 
TaxTMI 
2025 (12) TMI 245
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.... order vide which 25 appeals, against assessment of 25 Bills-of-entry, have been decided by the learned Commissioner (Appeals), therefore, all 25 appeals are taken up together for discussion and decision vide this order. The details of all 25 Bills-of-entry are given herein below: S. No. Bill of Entry No. & Date Declared Rate (USD per MT) Enhanced Rate (USD per MT) 1 2513389 dt. 24.06.13 365 400 2 2558250 dt. 28.06.13 345 400 3 2763231 dt. 20.07.13 375 400 4 2681741 dt. 11.07.13 355 400 5 2965301 dt. 12.08.13 335 400 6 2965293 dt. 12.08.13 335 400 7 2911180 dt. 05.08.13 358 400 8 2853581 dt. 30.07.13 328 400 9 2840344 dt. 29.07.13 328 400 10 3044951 dt. 20.08.13 315 400 11 3044977 dt. 20.08.13 315 400 12 3078809 dt. 23.08.13 276 400 13 3139198 dt. 30.08.13 295 400 14 3139493 dt. 30.08.13 300 400 15 3156224 dt. 02.09.13 245 400 16 3156222 dt. 02.09.13 290 400 17 3262963 dt. 13.09.13 250 393 18 3343141 dt. 23.09.13 295 393 19 3343143 dt. 23.09.13 295 ....
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....of Bill-of-entry. 4.4 The learned Counsel further submits that the impugned order is based on the erroneous presumption that since the appellant deposited the duty, they had forfeited the right to contest the correctness of the enhanced transaction value. He also submits that the impugned order is a non-speaking order as the Commissioner (Appeals) has not given findings on the various submissions made by the appellant and therefore, the impugned order being non-speaking, is not sustainable in law. He also submits that the impugned order is in gross violation of principles of natural justice because the Commissioner (Appeals) has relied upon the letter dated 20.05.2014 of the Deputy Commissioner but the copy of the said letter was not given to the appellant to rebut the contents of the same and further, the said letter was obtained behind the back of the appellant. 4.5 The learned Counsel further submits that the Commissioner (Appeals), while acting as a quasi-judicial authority, was not bound by the data of the department of valuation or the letter of the Deputy Commissioner. He ought to have called for the data from the department of valuation, analyzed the data, given an op....
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.... Steel Castings Pvt Ltd Vs. Commissioner of Customs - 2016 (340) ELT 389 (Tri-Bang.) 4.8 The learned Counsel also relies on the decision of the Tribunal in the case of B.B. Impex Pvt Ltd Vs. Commissioner of Customs (Prev.), New Delhi - 2021 (376) ELT 743 (Tri. Delhi) wherein the Tribunal has held that NIDB data of contemporaneous import is not reliable as there may be difference in quantity and quality. It has also been held that transaction value must be accepted where the buyer and seller are not related to each other and there is no evidence of any extra financial consideration. 4.9 The learned Counsel further submits that a genuine transaction value cannot be rejected and valuation Rule 10A cannot be invoked on the ground that identical goods have been imported into India at higher price. In this regard, he relies on the following case-laws: * Topsia Estates Pvt Ltd Vs. Commr of Customs (Imprt-Export) - 2015 (330) ELT 799 (Tri-Chennai) * Bayer India Ltd Vs. Commr of Customs, Mumbai - 2006 (198) ELT 240 (Tri-Mumbai) * National Organic Chemicals Limited Vs. Commr of Customs, Kandla - 2009 (279) ELT 454 (Tri-Ahmd) * Speco Industrial Corpn ....
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....en the appellant has accepted the enhancement, thereafter, there is no need to pass a speaking order before clearance of the goods. He further submits that the appellant lodged a protest against the enhanced value after having cleared the goods and paid duty which the Commissioner (Appeals) has declined to accept. In support of his submission, he relies on the following decisions: a) Varun Overseas Vs. CC, Delhi-IV - 2011 (272) ELT 579 (Tri-Del.) b) Advanced Scan Support Technologies Vs. CC, Jodhpur - 2015 (326)n ELT 185 (Tri-Del.) c) Varsha Plastics Pvt Ltd Vs. UOI - 2009 (235) ELT 193 (SC) d) Singal Bearing Co Vs. CCE, Delhi-IV - 2013 (293) ELT 284 (Tri-Del.) e) Om Drishian International Ltd Vs. CC, ICD, Tkd New Delhi - 2016 (343) ELT 159f (Del.) f) DJP International Vs. CC, ICD, New Delhi - 2017 (350) ELT 294 (Tri-Del.) 6. We have considered the rival submissions made by both the parties and perused the material on record as well as various judgments relied upon by the both the parties as cited above. 7. We find that the only issue to be decided in this case is whether enhancement based on NIDB data as well as based on ....
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....corresponding rules. In addition to the presentation of a BoE, the importer is also statutorily obliged to submit a declaration as to the truthfulness of the contents of such BoE and in support thereof produce before the proper officer the invoice and other documents relating to the imported goods as may be prescribed. In terms of sub-section (4A) of Section 46, the importer who presents a BoE is to ensure that the said document is accurate and complete in respect of the information disclosed therein, the authenticity and validity of documents filed in support thereof and the import itself being compliant with any restriction or prohibition imposed in relation to those goods by law. 59. Upon the proper officer being satisfied that the goods entered for home consumption are not prohibited and import duty has been paid, it would pass an order permitting clearance of those goods for home consumption. This flows from a reading of Section 47 of the Act. In terms of Sections 48 and 49, an importer is also entitled to warehouse the imported goods after the same have been unloaded at a customs station or even transhipped within 30 days therefrom. The goods can thereafter remain in....
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....ties compelled by the delay being caused in the clearance of imported articles and the continued levy of demurrage, warehousing charges and other liabilities. After noticing the language in which Rule 12 stood couched, the Supreme Court in Century Metal Recycling observed that while the expression "reason to doubt" may not be akin to a "reason to believe" or a subjective satisfaction being arrived at, it would clearly have to be reasonable and thus the doubt formed would have to be informed by a degree of objectivity. ....... ....... 78. The key takeaways from the decision in Century Metal Recycling would thus be the reasonable doubt being based on empirical and legally justifiable factors illustratively spelt out in Rule 12, the mandate to record reasons in support of the formation of that opinion and the mandatory requirement of communicating that material to the importer upon request. ....... ....... 84. We find ourselves unable to construe Rule 12(2) as contemplating any concession or waiver at least in explicit terms. All that Rule 12(2) stipulates is that the proper officer would intimate to the importer the grounds for do....
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....ligation to pass a speaking order in terms of Section 17(5). The process of rejecting the declared value and reassessing the transaction value is statutorily required to be preceded by the proper officer having drawn an opinion of why the declared value was not liable to be accepted before consequently proceeding to reassess the value. While the said reassessment may not be framed in elaborate terms, it would necessarily have to be reflective of the reasons which weighed upon the respondent to form the opinion that the declared value was not liable to be accepted. ........ 100. Insofar as the aspect of whether the enhancement or re-evaluation of the 'declared value' can be based solely on the data available in the NIDB, in Agarwal Foundries, the Hyderabad Bench of the CESTAT had held that the customs authorities would be unjustified in enhancing the declared import values solely on the basis of NIDB data. It emphasized that transaction values cannot be rejected arbitrarily and that the authenticity of importer-issued invoices must be accepted unless discredited on the basis of cogent evidence. ...... ........ 103. The Chennai Ben....