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2019 (9) TMI 1525 - CESTAT KOLKATAValuation of imported goods - SMPS Power Supply Board used for controlled power supply in Set Top Box - MPEG-2 Card used as main board of Set Top Box - rejection of declared value - redetermination of value - demand of differential duty - redemption fine - penalty - HELD THAT:- The imported goods are electronic printed circuit board. A layman will not be able to decide the nature of the product and the possible use for such products by casual inspection. Reference to the website cannot only be the basis for loading of the value of the imported goods and demanding differential duty. The goods lying in the Customs’ charge need to be examined and a suitable expert opinion obtained as to the nature of the goods. Power Supply for DTH - HELD THAT:- The Investigating Agency” has concluded that the imported goods were “SMPS Power Supply Board used for control power supply”. The appellants’ contention is that these are meant for Free to Air Set Top Box used for receiving unencrypted broad-cast signals. In this case also a layman will not be able to decide the nature of the product and possible use for such product. Reference to website cannot be the only basis for loading the value of the imported goods and demanding differential duty. The goods lying in the Customs’ charge need to be examined and a suitable expert opinion as to the nature of the goods. Therefore, proper valuation of the goods is required to be re-determined in the light of Section 14 of the Customs Act 1962 read with the Customs Valuation Rules 2007. The impugned order is set aside and the issue is remanded to the adjudicating authority for passing a denovo order after getting the goods examined by an expert for taking opinion as to the exact nature of the goods. Such expert opinion as well as the basis for re-determination of value, should be shared with the appellant and an opportunity should be given for rebuttal of the same - Appeal allowed by way of remand.
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