TMI Blog2023 (5) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... ch for such. It would not be out of place to suggest that the lower authorities appear unsure of the their own conclusions inasmuch as determination, and approval thereof, in accordance with the residual rule 9 was not allowed to stand on its own but placed alongside rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - As rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 is to be invoked only upon inability of ascertained under any of the preceding rules, the concatenation of the two itself is not permissible in law. It is clear from the manner in which the re-determined value has been computed, and from specific assertion of the market survey being confined to imported goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C J MATHEW The issue in these appeals, assailing order [order-in-appeal no. MUM-CUSTM-AMP-NCH-650,651/2019-20 dated 27th November 2019] of Commissioner of Customs (Appeals), Mumbai Zone-III upholding the rejection of value declared in 21 nos. bills of entry for clearance of| PVC sheeting and enhancing it to US $ 1010 per metric ton by recourse to rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, with consequent differential duty of ₹ 21,37,924 and ₹ 6,39,664 to be recovered under section 28 of Customs Act 1962 from M/s Wadhumal Sons and from M/s Haresh-Dilip Enterprises respectively and confiscating goods of M/s Wadhumal Sons and M/s Haresh-Dilip Enterprises valued at ₹ 1,48, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported, was reported upon which was not considered by the adjudicating authority. It is contended that the customs officers also obtained evidence, in the former statements of the two individual appellants herein, of the goods being of prime quality. 3. He further submitted that the adjudicating authority had, incorrectly, invoked rule 9, read with rule 7, of Customs Valuation (Determination Value of Imported Goods) Rules, 2007 and that the rejection of declared value on the basis of propositions that were not backed by acceptable evidence should be set aside. Learned Counsel relied upon the decision of the Hon ble Supreme Court in Century Metal Recycling Pvt Ltd v. Union of India [2019 (367) ELT 3 (SC)] and of the Tribunal in CMR Nik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the declared value with re-determination thereto in accordance with Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 5. Admittedly, the re-determined value was based on market survey, claimed to have been conducted in the presence of customs broker, with traders who had been given an opportunity to examine the same. Thereafter, the ascertained retail price was abated by 56% to arrive at the assessable value. The process was, according to the adjudicating authority, not unfair and that the voluntary agreement to pay duty at the higher assessable value of US $ 1010 per metric ton is testimony to the correctness of the computation. 6. In appeal before the first appellate authority, the contention relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced alongside rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Each of the rules therein are, even if intended to be sequentially applied, mutually exclusive and subject only to declaration of standard in rule 3 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 8. Though rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 permits latitude of using reasonable means consistent with the principles and general provisions of these rules and on the basis of data available in India recourse thereto is circumscribed by the absolute embargo on determination on the basis of the selling price in India of the goods produced in India or, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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