TMI Blog2017 (8) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... l retrieved in respect of another importer or for that matter, price trend analysis made by a website of Samex Agency, cannot, by any stretch of imagination, be considered as valid basis for enhancement of the transaction value - when such contemporaneous imported goods have assessable value determined at US$ 800 /MT by the Commissioner (Appeals), which order has not been appealed against, the department cannot then assail the declared transaction value of US$ 800 /MT of identical goods imported by the appellants and instead enhance the same on basis of information from websites and so on. Appeal allowed - decided in favor of appellant. - E/349/2006 - 41368/2017 - Dated:- 27-7-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. Aggrieved, appellants had filed appeal No. C/295/99 to the Tribunal and the Tribunal vide a Final Order No. 2519 dated 30.09.1999 remanded the matter for denovo adjudication, interalia with the following observation and directions: 7. We have considered the submissions. We find that the facts of the case are totally identical to the facts we have heard and considered in the final order noted above. Therefore, respectfully following the ratio thereof, we set aside the order in original impugned and remand the matter to the learned Collector of Customs for de novo consideration of the entire issue including the evidence relating to the contemporaneous imports on record in this matter. The learned Collector shall give effective opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were not discussed or obtained by the adjudicating authority and the decision made in the earlier round of adjudication including the same quantum of enhancement was reiterated in denovo adjudication. Value of the goods for passing enhancement of value, the department has relied upon local market price, public ledger price, and the data found in the premises of another importer. b) The department's reliance on website showing Chinese price of ginger by Samex Agency is also not legally admissible for revision of value as per the valuation rule. c) On the other hand a contemporaneous import made by another importer M/s. Hira Traders, for which similar action had been taken by the department, however, the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had marshalled a lot of data which disproved the appellants declared value of USD 550/MT, which are: (i) the DRI alert which showed the price of dry ginger to be in the range of USD 110-1500 / PMT (ii) the appellants own statement that the actual value of the imported ginger was USD 1200 / MT. (iii) the Public Ledger, documents showing the price of Chinese ginger at USD 1500 / MT during March / April 1999. (iv) e-mails retrieved during the search at the premises of another importer M/s. General Traders who had imported such goods vide B/E. No.217552 dated 5.5.99, which revealed that the price of ginger of Chinese origin was USD 1200/MT. (v) The price trend analyses made by the Samex Agencies, at their website whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then definitely contemporaneous, the imports being just two days apart. Hence, when such contemporaneous imported goods have assessable value determined at US$ 800 /MT by the Commissioner (Appeals), which order has not been appealed against, the department cannot then assail the declared transaction value of US$ 800 /MT of identical goods imported by the appellants and instead enhance the same on basis of information from websites and so on. Accordingly, following the ratio laid down by this very bench in the two Final Orders both dated 22.06.2017 cited supra, we find that the impugned order cannot be sustained and will required to be set aside, which we hereby do. The appeal is therefore allowed with consequential relief, if any, as per la ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
