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2013 (8) TMI 275 - MADRAS HIGH COURTRelief beyond the term – enhanced value - Whether the Tribunal was correct in law in granting the relief beyond the terms of the prayer of the assesse in as much as the importer had agreed enhancement to 50% and 25% of the value for calculators with cartons and without cartons respectively and by setting aside the order allowing the appeal and directing the proper officer of the revenue to complete assessment of the goods on the basis of the declared value – Held that :- The order of the CESTAT was confirmed and the Officer concerned was directed to complete the assessment - in the absence of any material evidence the statement made by the assessee for valuation in respect of calculators with cartons and without cartons and the enhancement of the value would be of the order of 50% and 25% respectively assumes significance while arriving at the value for the purpose of adjudication. Statement u/s 108 - Whether the Tribunal was correct in holding that the voluntary statement deposed u/s 108 with respect to acceptance of values, cannot be the basis for enhancing the values in the light of the settled law in the case of Surjeet Singh Chhabra Vs. Union of India [1996 (10) TMI 106 - SUPREME COURT OF INDIA] - Whether the CESTAT was justified in directing the Adjudicating Authority to complete the assessment based on the value declared based on the quotation received - The contention of the assesse that the penal action would be harsh and the statement under Section 108 was not of a binding character and that there were no materials to hold that the concession agreed to was only to enable an early clearance cannot be accepted. The assessee accepted the enhancement of the value - the assessee himself gave an undertaking that he would produce the manufacturer's invoice - before the Adjudicating Authority, no corroborative material or evidence was placed to substantiate the stand that the value given was based on the documents filed before the Officer - Adjudicating Authority was directed to complete the assessment taking note of the value agreed for enhancement in respect of calculators with cartons by 50% and the calculators without cartons by 25%, but without penal action – Decided against assesse.
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