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2016 (3) TMI 509 - AT - CustomsRejection of declared price - Determination of value under Rule (8) of Customs Valuation Rules, 2007 - Imported apples from U.S.A. and undervalued to evade duty - Held that:- in view of the decision of the Hon'ble Apex Court in the case of Commissioner of Customs, Calcutta Versus South India Television (P) Ltd. [2007 (7) TMI 9 - SUPREME COURT OF INDIA] the value of imported goods shall be the value at the time of importation to India i.e. when the goods reaches Customs barriers, so, before rejection of transaction value the department has to rule out whether there are any similar or identical goods imported at higher price. Therefore, when the price of similar or identical goods are same price and it was accepted by the Customs in all major Custom Houses, there is no justification for taking recourse to Rule (8) of CVR and to adopt the price of Country of Exportation. Demand of differential duty - Section 28 (1) of Customs Act, 1962 - Declared transaction value rejected - Held that:- in the absence of any authentic evidence from suppliers end i.e. either in the form of letter or a statement from them explaining the reason for maintenance of two sets of invoices in their system and also confirming receipt of flow back of excess amount, the department's reliance on unsigned computer generated invoices cannot be relied on, as sole evidence of undervaluation. Mere authentication of a document by U.S. Agent or officers of OCGI, USA does not automatically become a valid evidence to reject the declared price in the customs invoice and to redetermine value under Rule 8. Therefore, as the declared value is not rejected, there is no question of demand of differential duty is raised. Confiscation and penalty - Section 111(m), 114A and 112(a) of Customs Act, 1962 respectively - Held that:- the goods are not liable to be confiscated under Section 111(m) ibid nor penalty is leviable under Section 114A ibid. Since the main demand is set aside against the main appellants, the personal penalties is also not leviable under section 112(a) ibid. - Decided in favour of appellant with consequential relief
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