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2023 (8) TMI 801 - CESTAT AHMEDABADImproper rejection of the transaction value - adequacy and the relevance of NIDB data as well as other contemporaneous materials, relied upon by the department - HELD THAT:- The decision in the matter of M/S. GIRA ENTERPRISES & ANOTHER VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [2014 (9) TMI 24 - SUPREME COURT] relied upon by the Commissioner (Appeals) was in relation to an import which took place in 1994 and had discussed in detail, the Customs Valuation Rules, 1988. It is pertinent to note that in Customs Valuation Rules, 1988, Rule 10A which pertains to manner of rejection of declared value and which is quite akin to present Rule 12 was introduced only in the year 1998 vide Ministry of Finance (DR) Notification No. 10/98-Cus (NT) dated 19.02.1998, therefore, the judgment relied upon by the learned Commissioner (Appeals) for the impugned imports was irrelevant for the impugned import. It is found that while order-in-original had reproduced Rule 12 in the course of discussion but there is hardly emerging any material on record indicating why the rejection of transaction value of the importer was justified and whether any invoices or any other documents given by them, as were called upon from them were found to be unacceptable, if so the reasons thereon. The approach of rejecting transaction value, itself was incorrect and needed affording materials to the party - all other arguments relating to rejection of transaction value or NIDB data assumed insignificance at this stage, as rejection of transaction value itself by the department was requiring disclosure of material and reasons to the party. Matter remanded to the original adjudicating authority to decide rejection of transaction value afresh without being influenced by decision of Gira Enterprises, which was incorrectly relied upon by the learned Commissioner (Appeals) - appeal on remand.
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