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2013 (9) TMI 177 - AT - CustomsPrinciples of natural justice - There had been denial of natural justice inasmuch as the contentions made by the importer in reply to the show cause notices had not been considered in many cases - there was an inherent contradiction in the show cause notice as well as the findings of the original authority - A sweeping statement had been made saying that the assesses did not reply to the show cause notices nor did they avail opportunities of personal hearing. Valuation under Rule 10A - Notice was issued as rejecting the value declared under Rule 10A of the Customs Valuation Rules, 1988 - Held that:- There was not any infirmity in the observation of the Commissioner (Appeals) that the DGOV Circular cannot override the provisions of Valuation Rules – relying upon CC, Calcutta v. South India Television [2007 (7) TMI 9 - SUPREME COURT OF INDIA] - Casting suspicion on invoice produced by the importer was not sufficient to reject it as evidence of value - The invoice price was not sacrosanct but before rejecting the invoice price, the department had to give cogent reasons for such rejection - The assessing authority had to examine each and every case on merits for deciding its validity and he cannot form a view to reject all transaction values on the basis of some general criteria based on DGOV Circular and on that basis load the value of imports uniformly across board. The proposition in the show cause notice was that the value of the contemporaneous imports indicated a higher price - If that be so, that should have been the starting point for determination of value of the imported goods and not some other basis - Further even when we take the values of the contemporaneous imports, the lowest of such value has to be adopted as provided for in Rule 6 and not the highest - no such thing had been done by the assessing officer – Decided against revenue.
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