TaxTMI 
TaxTMI 
2025 (12) TMI 1907
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.... read with the Customs Valuation (Determination of Price of Exported Goods) Rules, 2007. 2. The brief facts are the Appellant was engaged in trading/ export of 'Iron Ore Fines' and 'Lumps' during the period from June 2008 to August 2010. The Shipping Bills filed for export of the goods during the period were assessed provisionally by the proper officer of Customs, the duty as assessed was paid and 'Let Export Orders' (LEOs) were issued for export of the goods. Alleging under valuation in 2009, DRI started investigation and issued show cause notice (SCN) on 07.02.2013 demanding differential duty against 15(fifteen) shipping bills with proposal for confiscation of the goods and demand of duty. Thereafter Adjudicatio....
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....this count. The show cause notice was; therefore set aside and it was held that the Order-in-Original No. 4/96, dated 12-8-96 which was passed pursuant to the above show cause notice cannot survive. The Tribunal therefore held that the Revenue can use any material contained in the impugned notice as independent material to support the finalization of assessment, after making this material known to the appellants in writing and after considering their response thereto both in writing and on personal hearing. 17. It was on the basis of the above finding the Tribunal gave the following directions. (b) The Jurisdictional Assistant Commissioner is directed to expeditiously address himself to the finalisation of the provisional ....
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....7. Section 11A of the Act provides for a penal provision. Before a penalty can be levied, the procedures laid down therein must be complied with. For construction of a penal provision, it is trite, the golden rule of literal interpretation should be applied. The difficulty which may be faced by the Revenue is of no consequence. The power under Section 11A of the Act can be invoked only when a duty has not been levied or paid or has been short-levied or short-paid. Such a proceeding can be initiated within six months from the relevant date which in terms of sub-section (3)(ii)(b) of Section 11A of the Act (which is applicable in the instant case) in a case where duty of excise is provisionally assessed under the Act or the Rules made thereun....
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....entral Tax and Central Excise, Raipur - 2025-TIOL-736-CESTAT-DEL (vi) G Tech Industries Vs. UOI - 2016 (339) ELT 209 (P&H) (v) Prakash Raghunath Autade Vs. UOI - 2022 (380) ELT 264 (Bom) (vi) Jindal Drugs Pvt. Ltd. Vs. UOI - 2016 (340) ELT 67 (P & H) (vii) Nilesh Siyani Vs. Commissioner of Customs, Kandla - 2024 (387) ELT 626 (Tri. - Ahm.) (viii) Vectra Advanced Engineering Pvt. Ltd. Vs. CCE, Chennai - II - 2019-TIOL-2334-CESTAT-MAD (ix) Indroyal Furniture Company Pvt. Ltd. Vs. Tirunelveli - 2019-TIOL-1134-CESTAT-MAD (x) CC (imports), Mumbai Vs. Ganapati Overseas - 2023 (386) ELT 802 (SC) (xi) CC, Mumbai Vs. Vishal Exports Overseas Ltd. - 2007 (209) ELT 331 (SC) ....
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....hat the assessments were provisional, the prices of export goods were enhanced by way of amendments to Sale Contracts, enhanced price was shown in the Final Invoices, the price received as per Final Invoices were corroborated by Bank Realization Certificates (BRC) which form the basis for finalization of assessments; therefore, the allegations of mis-declaration of quantity or price is not correct on facts and not sustainable. However, the Commissioner has rejected the submissions. In this regard, Learned Counsel also draws our attention to the Circular No. 12/2014-Cus dated 17.11.2014. 7. Learned Counsel further submits that the evidence relied by the Adjudication Authority cannot be considered as admissible evidence since it is not und....
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....t the statements recorded during the inquiry/ investigation by officers has every chance of being recorded under coercion or compulsion and it is in order to neutralize this possibility that statements of the witnesses have to be recorded before the adjudicating authority, after which such statements can be admitted in evidence". 8. As regards the difference of price, Learned Counsel submits that as per the finding of the Commissioner itself, it is admitted that as per Rule 3 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007, the price actually paid or payable as to be adopted for assessment and from the shipping bills enumerated in Para 12 of the impugned order, the Final Invoices, which are the basis for det....