TaxTMI 
TaxTMI 
2026 (3) TMI 1467
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....by them. However, the consignment was verbally put on hold by the officers of the import shed on the basis of alert issued by SIB Port. On 03.06.2022 100% physical examination of the consignment was taken up. The goods were found to be in accordance with the declarations made in the Bill of Entry. Proceedings were initiated on the ground that the assessable value adopted by the appellant was lower than the assessable value of comparable goods. The adjudicating authority passed the Order-in-Original dated 13.09.2022, holding that the rate determined unit price would be USD 7.07 per kg. Accordingly, the differential duty payable was determined. The differential duty of Rs.1,90,769 along with interest of Rs.14,033 was paid by the appellant Under Protest and they cleared the goods. Being aggrieved by the Order in Original enhancing the Assessable value, the appellants have preferred an appeal before the Commissioner of Appeals, which came to be dismissed by him. Therefore, being aggrieved by the impugned OIA, the appellant is before the Tribunal. 2. The Ld. Authorized Representative appearing on behalf of the appellant submits that the revenue failed to follow the procedure as presc....
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....e prays that the appeal may be allowed granting consequential relief towards the excess Customs Duty and Interest paid along with interest on this entire amount. 5. The learned AR reiterates the findings of the lower authorities. He submits that the quality of the fishing net was not properly mentioned by the appellant both in the invoice as well as in the bill of entry. It was found that this was of superior grade. Therefore, the Department had to resort to getting the comparable rates from the various other importers. Only after comparing the prices of other importers in respect of similar goods, the value has been enhanced to USD 7.07 per kg as against USD 5.20 per kg USD adopted by the appellant. Therefore, he justifies the enhancement of the value. 6. We have heard both sides and perused the appeal papers and the documentary evidence placed before us. We find from the records that the appellant has enclosed the details of earlier consignments imported by them which are nearer to the value of USD 5.20 per kg adopted for the present consignment. In the present case, we find that the appellant has imported the goods from Jaya Net Malaysia, wherein the Invoice shows the unit....
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.... information whatsoever to the effect that the value of the goods would be more than USD 5.20/kg. On the contrary, in case of three earlier imports the value was around USD 4.01 to 4.12/kg. 11. The present Bill of Entry was filed by the appellant on 29-052022, along with all the relevant documentary evidence. They have filed all the documents sought for by the Revenue from time to time as can be seen from the evidence placed by them in the Appeal paper book. However, the appellant was made to pay the differential duty of Rs.1,90,769 along with interest of Rs.4,033, which has been paid by them 'Under Protest' on 30-9-2022. As per the factual and statutory details discussed above, we find that the Department had absolutely no case to enhance the value of the imported goods. 12. The Hon'ble Apex Court in the case of Century Metal Cycling Private Limited Vs Union of India, 2019 (367) ELT 3 SC, has held as under : "12. Rules 3 and 12 of the 2007 Rules i.e. Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 were enacted and enforced with effect from 10th October, 2007 replacing and superseding the 1988 Rules. Rule 3(1) of the 2007 Rules states that va....
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....er officer has reason to doubt the truth or accuracy of the value declared for the imported goods. It envisages a two-step verification and examination exercise. At the first instance, the proper officer must ask and call upon the importer to furnish further information including documents to justify the declared transactional value. The proper officer may thereafter accept the transactional value as declared. However, where the proper officer is not satisfied and has reasonable doubt about the truth or accuracy of the value so declared, it is deemed that the transactional value of such imported goods cannot be determined under the provision of sub-rule (1) of Rule 3 of the 2007 Rules. Clause (iii) of Explanation to Rule 12 states that the proper officer can on 'certain reasons' raise doubts about the truth or accuracy of declared value. 'Certain reasons' would include conditions specified in clauses (a) to (f) i.e. higher value of identical similar goods of comparable quantities in a comparable transaction, abnormal discount or abnormal deduction from ordinary competitive prices, sales involving the special prices, misdeclaration on parameters such as description, quality, quantit....
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....hich could include the grounds specified in clauses (a) to (f) in clause (iii) of the Explanation. (g) The proper officer, on a request 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. 16. Proper officer can therefore reject the declared transactional value based on 'certain reasons' to doubt the truth or accuracy of the declared value in which event the proper officer is entitled to make assessment as per Rules 4 to 9 of the 2007 Rules. What is meant by the expression "grounds for doubting the truth or accuracy of the value declared" has been explained and elucidated in clause (iii) of Explanation appended to Rule 12 which sets out some of the conditions when the 'reason to doubt' exists. The instances mentioned in clauses (a) to (f) are not exhaustive but are....
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....t the concerned officials of the Revenue should be made accountable for losing out Rs.27 lacs on account of storage / demurrage charges. 18. Further, the appellant was made to pay Rs.1,90,769 along with interest of Rs.14033 which is legally not required to be paid at all as has been held by us after detailed discussions. This amount paid by the appellant on 30.09.2022 is required to be refunded fully along with applicable rate of interest for the period 30.09.2022 till the date of refund to the appellant. The Revenue cannot unjustly enrich themselves by keeping the money belonging to assessee as has been held by the Hon'ble Supreme Court in the case of Sandvik Asia Ltd vs Commissioner Of Income Tax-I, Pune & Ors (Judgement dated 27 January, 2006). "45. The facts and the law referred to in paragraph (supra) would clearly go to show that the appellant was undisputably entitled to interest under Sections 214 and 244 of the Act as held by the various High Courts and also of this Court. In the instant case, the appellant's money had been unjustifiably withheld by the Department for 17 years without any rhyme or reason. The interest was paid only at the instance and the inter....
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.... injury; the consideration or price of a privilege purchased; something given or obtained as an equivalent; the rendering of an equivalent in value or amount; an equivalent given for property taken or for an injury done to another; the giving back an equivalent in either money which is but the measure of value, or in actual value otherwise conferred; a recompense in value; a recompense given for a thing received recompense for the whole injury suffered; remuneration or satisfaction for injury or damage of every description; remuneration for loss of time, necessary expenditures, and for permanent disability if such be the result; remuneration for the injury directly and proximately caused by a breach of contract or duty; remuneration or wages given to an employee or officer." 47. There cannot be any doubt that the award of interest on the refunded amount is as per the statute provisions of law as it then stood and on the peculiar facts and circumstances of each case. When a specific provision has been made under the statute, such provision has to govern the field. Therefore, the Court has to take all relevant factors into consideration while awarding the rate of interest on....
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....e circumstances in which the petitioner felt compelled to make the deposit. The petitioner for the first time sought refund of the said amount vide letter dated 2nd May, 2018. 21. Considering the said facts, we do not find the petitioner entitled to interest at any higher rate than @ 6% per annum from the date of deposit i.e. 27th October, 2006 till the end of May, 2018 i.e. 31st May, 2018. However, we do not find any justification for the respondents retaining the said amount thereafter and find the respondents liable for interest with effect from 1st June, 2018 onwards and till date @ 7.5% per annum. While so enhancing the rate of interest, we have also taken into consideration the non-compliance by the respondents of the orders of this Court as detailed above, leading to a contempt notice being issued to the respondents and in response whereto Ms. Niharika Gupta, Assistant Commissioner in the Office of Division-Nehru Place, Central GST, Delhi East Commissionerate is present in the Court. 22. The respondents are expected to at least now, on or before 15th July, 2020 refund the amount of Rs. 2,38,00,000/- with interest @ 6% per annum from 1st November, 2006 to 31....
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....RIPTION OF GOODS QUANTITY Unit price Amount In USD" CIF KOLKATA, INDI FISHING NET, NIX SIZE NYLON MONOFILAMENT NET 25,958.20 KG USD 5 20/ KG USD 134,982.64 TOTAL FOB PORT KLANG. MALAYSIA USO 130,563.86 ADD OCEAN FREIGHT USD 4,300.00 ADD INSURANCE USD 118.78 TOTAL CIF KOLKATA, INDIA LISD 134,982.64. TOTAL 26,958.20 Accepted EXPORTING COUNTRY HS CODE 5608110000 Page of 1 0 JAYA NETS SDN. BHD NENE S ORIGIN: MALAYSIA - B ICICI Bank 27 Jan. 2023 To From: ICICI BANK LIMITED Kolkota PortuguesChurchStreet ICICI BANK LTD., CATHEDRAL ANNEXE, GROUND FLOOR , 15 PORTUGUESE CHURCH STREET, KOLKATA West Bengal - GSTIN : 19AAACI1195H1Z] SADANI BROTHERS 1ST FLOOR KOLKATA, WEST BENGAL - 700001 GSTIN : 19AVUPS7681JIZB Category of service Foreign exchange services HSN No : 997157 SAC No : 99711919 Registration No MIV/ST/Bank & Finc / 4 Dear Customer, Your Customer ID : 540644282 Customer Reference Number: We advise having debited your account as per the following details towards . Drawer : JAYA NETS SDN BHD TOL Ref No : OR657 46923 Our BilNa 6949NMDC0087623 Event Type Redised Bill Amount USD 5....
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....NO FILAMENT SHING NETS FI MY 5608111 O INCCUI 25949.3 KGS 412.79 UNBRA NDED 2 9365205 01/07/20 22 NYLON MONO FILAMENT SHING NETS FI MY 5608111 0 INCCUI 26322.4 KGS 410.54 UNBRA NDED 3 9449857 07/07/20 22 FISHING NETI NYLON MONO FILAMENT NE TJ (DETL. AS ER INV.I P MY 5608111 0 INCCUI 12955 KGS 401.03 NA 4. 946786 1 08/07/20 22 8 0.08-0.23M NYLON MON OFILAMENT FISHNET- AA GRADE(MON O THICKNES M, MESS SIZ E 15-200MM, MESH DEPT H 50-400MD) (AIFTA CERT NO MY 5608111 0 INNSAI 25959.6 KGS 555.67 JAYA S 9593601 17/07/20 22 FILAMENT NE NYLON MONO T (FISHNG NE T. MIX SIZE) MY 5608111 0 INCCUI 25959 KGS 415.48 UNBRA NDED 6 9571877 15/07/20 22 |FILAMENT NE NYLON MONO T (FISHING N ET, MIX SIZE} MY 5608111 0 INCCUI |25953.6 KGS 415.48 UNBRA NDED 7 9751297 27/07/20 22 FILAMENT NE NYLON MONO T IFISHING N ET, MIX SIZE) MY 5608111 0 INCCUI 25963.1 KGS 420.94 UNBRA NDED 8 9707826 25/07/20 23 NYLON FISHI NG NET MY 5608111 C INCCUI |26019.5 KGS 420.94 UNBRA NDED 9 9718536 25/07/20 22 NYLON MONO FILAMENT FI SHING NET (A) E 5608111 0 INCCU1 |25962.8 KGS 420.94 UNBRA NDED 10 9887664 05/08/20 22 FILAMENT NE NYLON MONO T IFISHING N ET, MIX SIZE MY 5608111 0 INCC....
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....duty redetermined by the department under protest. Since the re-assessment done in this case is contrary to the self-assessment, hence you are requested to issue Speaking Order and provided us the copy of relied upon evidence (B/E 946786 DATED 08.07.2022 VALUE 555.67 RS KGS) and unedited comparable data for last six months pertaining to import by other Importers for identical / similar goods from the same supplier, so that we may know the reason for the re- assessment and be in a position to file appeal against the same. We like to bring to your kind notice that due to prolonged detention and delay in release of the goods the Shipping line and the CFS are asking us to pay Rs. 27,00,000.00 (approx.) towards container detention and ground rent and we are not in a position to pay the same. In view of the same, we once again request you to kindly Issue the waiver certificate towards the container demurrage charges to Star Shipping Services (I) PVT Ltd, Azimganj House, 5th Floor, Unit No 5, 7, Camac Street, Kolkata - 700 017 in terms of Rule 10(1)(L) of Sea Cargo Manifest and Transshipment Regulations, 2018 and instruct / direct All Cargo, CFS, P-22, Sonarpur Road, Paharpur, Garden R....