TaxTMI 
TaxTMI 
2025 (12) TMI 566
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....e that the appellant had imported Gurjan Round Timber Logs from Myanmar via Cuddalore Port and filed Bills of Entry (BOE), for import duty assessment. The Customs authorities checked the values of similar imports made through Tuticorin Port and in the NIDB database and found higher recorded prices than those declared by the appellant. As no supporting evidence was provided by the appellant for the declared values, these were rejected under Rule 3(1) and Rule 12 of the Customs Valuation Rules, 2007. The value was reassessed using contemporaneous import data, leading to payment of differential duties 'under protest' on six bills of entry. A Show Cause Notice (SCN) was issued to confirm the duties and vacate the protest. After following due pr....
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....invoice contains the price of Rs 24,397.56 per CBM. The same has been uniformly adopted for BOE at Sl No. 1 to 9 of the Table above. For BOE's from 10 to 15 of the Table above the price is statedly adopted from the NIDB data base. No details of BOE or invoice are mentioned. In none of the case was any BOE and invoice, on which the values were stated to have been adopted by the department, shared with the importer. The contention of the importer that all the documents required under section 17 of the Customs Act 1962 was produced to the department was not denied. The valuation has been done in the OIO's based on the residual method as per rule 9 of the Customs Valuation Rules 2007. 6. We find the entire procedure to be flawed. Claus....
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....uantities in a comparable commercial transaction. In this case such parameters have not been demonstrated to be present by revenue and one invoice was the basis of the doubt. As the phrase goes, "one swallow does not make a summer". Further once such doubt is raised the proper officer, he must ask the importer of such goods further information which may include documents or evidence before proceeding in the matter. Such a procedure is not seen to be done. Moreover, no BOE's were given to the importer indicating the higher value etc. so that he could defend his case based on parameters shown therein, like quality, grade, quantity, country of origin, comparable quantity etc. Hence due to a lack of supporting evidence / information being provi....
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.... made by the importer, has to furnish and intimate to the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to the imported goods. Thus, the proper officer has to record reasons in writing which have to be communicated when requested. (h) The importer has to be given opportunity of hearing before the proper officer finally decides the transactional value in terms of Rules 4 to 9 of the 2007 Rules. (emphasis added) The said provisions are seen to be not satisfied." 5. We find that the above order also relates to the re-valuation of the imported goods based on one BOE, without giving substantial reasons for the same. We hence do not find any reason to deviate fro....