TaxTMI 
TaxTMI 
2026 (5) TMI 1688
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....eld the assessment of Bill of Entry No.7868851 dated 31.12.2014. 2. The relevant facts are that the appellant filed a Bill of Entry No.7868851 dated 31.12.2014 for the import of six numbers of used Fuji Printer Processors classifying the same under CTH No.90101000 declaring the value at JPY 640,000. The Department, being of the view that the value declared by the appellant appeared to be very low, enhanced the value of the said goods to JPY 36,00,000 and assessed the Bill of Entry. Aggrieved by the said assessment order, the appellant filed an appeal before the Commissioner of Central Excise (Appeals - II), Tiruchirappalli. The Appellate Authority found that the appellant had declared the value at JPY 640,000 while showing the residual l....
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.... of the declared transaction value under Rule 12. It was contended that the appellant had lodged a protest dated 27.01.2015 duly registered by the department, specifically requesting for a speaking order. It was argued that despite the statutory mandate under Section 17 (5) of the Customs Act, 1962, no speaking order was issued and thus the appellant was denied a reasoned order and the opportunity to contest the enhancement at the assessment stage. Ld. Counsel would submit that the Appellate Authority has failed to appreciate the binding nature of the Load Port Chartered Engineer's Certificate, ignored the absence of comparable imports and also overlooked the violation of natural justice in the department's failure to issue a speaking order....
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....ed the materials available on record. 7. The sole issue that arises for consideration is whether the impugned order whereby the rejection of the value of the imported used Fuji Printer Processors as declared by the importer and the consequent redetermination of value, that has been upheld is tenable. 8. We note that as per the provisions of Section 14 of the Customs Act, 1962 which were in force w.e.f. 10-10-2007, for the purpose of Customs Tariff Act, 1975 or any other law for the time being in force, the value of the imported goods shall be the transaction value of such goods, that is to say the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation where the buye....
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....in the appeal records reflect that the import documents such as copy of BE, invoice, packing list, bill of lading, copy of load port chartered engineer's certificate, copy of their letter requesting for speaking order, record of personal hearing dated 28-01-2015, all have been filed. The written submissions filed before the appellate authority is also attached to the Appeal records. The averment that such documents have been filed, nor the contentions raised in the grounds of appeal before this Tribunal, have been controverted by the Revenue either by cross objections or in the submissions in any manner and we find no reason to disbelieve the same. Moreover, we also notice that the Ld. Appellate Authority has despite recording the appellant....
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....t on inspection of the imported consignment the second hand machines in the import documents were identified and found matching. The machines with accessories are stated to have been found received in a rapidly used condition. The make and the model found on the machines were found matching with the BE, BL & Invoice. Name plates were stated to be available on all the machines and they were found as 'Used & Not Reconditioned'. While these observations are in sync with that of the Load Port CE Certificate, we notice that the local CE Certificate, while also stating that the ex-factory price of the machines could not be ascertained, has merely stated that based on the local market enquires regarding similar second hand machines and having rega....
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....not sustain and the consequent rejection of transaction value and enhancement of the same as carried out in the assessment of the Bill of entry No. 7868851 dated 31.12.2014 is untenable and is liable to be set aside. 13. We notice that such rejection of load port CE certificate in favour of the local CE certificate has been held to be untenable given that the load port CE Certificate has not been impugned for its genuineness or as fraudulently obtained in the decision of this Tribunal in Mech and Tech v Commissioner of Customs, Tuticorin, 2009 (247) ELT 305 (Tri-Chennai). It is also seen that in the Circular No.4/2008-Cus dated 12-2-2008 prevailing for the relevant period, the Board, in para 8(c) while enumerating the guidelines in respe....