TaxTMI 
TaxTMI 
2004 (6) TMI 98
X X X X Extracts X X X X
X X X X Extracts X X X X
.... three by Be-Office Automation and two by Bhagwan Electro Photocopier, relates to proceedings against the import of photocopier main frames by the appellants. Under the impugned order, the goods were proceeded against under three counts : one relating to import control and the other two relating to classification and valuation under the Customs Act. With regard to import control, the objection rai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Larger Bench under Misc. Order No. 113/2004-NB(A), dated 26-4-2004 [2004 (168) E.L.T. 465 (T-LB)] in this very appeal wherein the Tribunal noted the position on Import Control as under :- "In view of the above, we do not see it is required to decide the issue raised by way of a reference in the facts of this case. Suffice it to say that even if main frame of photocopies is a sub-assembly, as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the submission of the learned Counsel is that the orders of the lower authorities state that the imports at higher value of the same goods are being observed. However, no particulars of such imports have been mentioned by way of Bill of Entry, invoice etc. The learned Counsel therefore, has submitted that in the absence of any particulars, the lower authorities were in error in rejecting the tran....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed on other contemporaneous imports." It is clear from the above that the lower authorities have no specific reasons to reject the transaction value. In fact, the order specifically notes that there is no allegation of misdeclaration of value. In the circumstances, rejection of transaction value for assessment has been made in contravention of the Customs Valuation Rules. A duty demand made on su....