TaxTMI 
TaxTMI 
2026 (3) TMI 1471
X X X X Extracts X X X X
X X X X Extracts X X X X
.... challenging the impugned order dated 13.03.2018. By the said order, the appeals filed by the petitioner as against the Order-in-Original passed by the Additional Commissioner of Customs, Tuticorin, in O.I.O.No.63/2017 dated 28.02.2017, came to be rejected. 3. Upon hearing the learned counsel for the petitioner and upon perusing the material records placed before this Court, the case of the petitioner, in brief, is as follows:- (i) The petitioner, namely, I.Thirumani, trading as M/s.Rajeswari Traders, a proprietary concern, purchased 186.030 metric tons of Heavy Melting Iron Scrap from M/s.A.J. Enterprises, Madurai, on High Sea Sales basis under an agreement dated 11.04.2016. The scrap metal was imported through the vessel M.V.K....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s''], the value of similar goods sold for export to India ought to have been taken into consideration for determining the value of the goods. 5. It is further submitted that the issue is no longer res integra and is governed by the pronouncement of the Hon'ble Supreme Court in Century Metal Recycling Private Limited and another vs. Union of India and others [(2019) 6 SCC 655] and also in Commissioner of Central Excise and Service Tax, Noida vs. Sanjivani Non-Ferrous Trading Private Limited [(2019) 2 SCC 378]. The Hon'ble Supreme Court has categorically held that while rejecting the declared value, there must be proper application of mind. Even thereafter, there must be sufficient evidence on record with regard to the valu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e in accordance with Rules 4 to 9 of the Rules. 9. It is further submitted that under Rule 5 of the Rules, the value of similar goods exported to India at or about the same time is required to be taken into account. In the present case, based on the available data and records, it was found that the same category of Heavy Melting Scrap exported to India was valued at Euro 0.21559 per kilogram. By converting the same into Indian currency at the prevailing exchange rate at the relevant point of time, the assessable value was determined. Therefore, according to the learned Senior Standing Counsel, there is no error whatsoever in the valuation adopted by the respondents. 10. With regard to the second contention, it is submitted that the se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uments or other evidence and if, after receiving such further information, or in the absence of a response of such importer, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the transaction value of such imported goods cannot be determined under the provisions of sub-rule (1) of rule 3. (2) At the request of an importer, the proper officer, shall intimate the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to goods imported by such importer and provide a reasonable opportunity of being heard, before taking a final decision under sub-rule (1). Explanation.-(1) For the removal of doubts, it is hereb....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... consideration of the above provision, it can be seen that when the Proper Officer has reason to doubt the truth or accuracy of the value declared in relation to any imported goods, he is empowered to enquire into the same and reject the declared value and thereafter, proceed to determine the value in accordance with law. 17. In the present case, since the very consent letter produced by the petitioner is held to be forged, I do not find any error in the authority rejecting the value declared by the petitioner. 18. Once the declared value is rejected, the authorities are required to determine the value in accordance with Rules 4 to 9 of the Rules. As per Rule 5, the value shall be determined with reference to the transaction value of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by the learned counsel for the petitioner. 22. With regard to the contention relating to the second summons, it is stated that the enquiry was initiated for a different purpose, namely, with reference to a possible violation of the Customs Brokers Licensing Regulations, 2013. Further, it is evident that the said enquiry ultimately had no bearing on the conclusions reached in the Order-in-Original or in the order of the Appellate Authority, which primarily relate to the issue of valuation and weighment of the goods. Therefore, I am of the view that the question as to whether the said investigation was conducted strictly in accordance with law is not germane to the issue involved in the present case. 23. With regard to the third content....