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2013 (9) TMI 426 - CESTAT MUMBAIDemand of differential duty - notice was issued to re-determine the value of imports in respect of nine Bills of Entry filed and to re-determine the value on the basis of MRP declared by the authorized service centres and to demand differential duty - Held that:- the basis for re-determination of assessable value adopted by the adjudicating authority is the RSP at which the automobile parts of well known brands are sold by the various authorized service centres. It is seen that the parts imported by the appellant do not have brand name in many cases and have been imported from China and are duplicate in nature. Therefore, the prices of these two items i.e., the one imported by the appellants and the other sold by the various authorized service centres do not appear to be comparable, since it does not take into account, the difference in quality, brand name value and other relevant factors. The Bills of Entries were finally assessed after loading the value on the basis of comparable NIDB data. As per the data, the value loading was between 10% to 63.42%. Therefore, when NIDB data of comparable goods are available, value is to be adopted on the basis of NIDB data, not from the retail sale price of authorized service centre as discussed above. In the remaining two Bills of Entry where the goods have been provisionally released, the adjudicating authority is directed to assess both the Bills of Entry No. 953653 dated 17.06.2010 and 936753 dated 25.02.2011 finally. The assessable value of the imported goods shall be adopted on the basis of NIDB data of comparable goods. If the NIDB data are not available, the same will be assessed on the transaction value. When enhancement of assessable value of the impugned goods is based on the evidences which are not reliable therefore, penalties on the appellants are not imposable. In these terms, the penalties on the co-appellants are set aside. Order is set aside and the appeals are partly allowed and partly remanded for re-assessment – decided in favour of assessee.
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