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2016 (12) TMI 897 - CESTAT MUMBAIValuation of imported goods - Speakers of Kenwood make of different wattage, Dual Cone Speakers of Pioneer make, Dual Cone Speakers of Sony make, Stereo Power Amplifier of Sony make, Hella - Halogen Map lamp made in Germany, Carino Air Freshner liquid type made in Japan, Auto Lighters made in Japan - the appellant already accepted the enhancement of the value in the first assessment after examination, again the value was proposed to be enhanced further - is the second time enhancement of value justified? - Held that: - A mere perusal of the description of goods which are supposed to be contained in the consignment, indicates that few items are having no brand and some are made in Japan and Germany and imported from supplier who was a trader. The declared value of the appellant which is claimed as transaction value was rejected and the value was enhanced by the assessing officer. Appellant accepted the enhanced value and discharged the customs duty as per the enhanced value. On the perusal of the consignment details, we find that the case of the main appellant needs to be accepted as the speakers and other spares of car audio accessories did indicate that consignment is of mixed lot. Since the appellant has already accepted the enhancement of the value in the first assessment after examination, we do not find any reason to further enhance the value as has been held by the adjudicating authority. Reliance placed on the case of Eicher Tractors Ltd. [2000 (11) TMI 139 - SUPREME COURT OF INDIA] wherein the apex court has specifically stated the price list of the foreign supplier manufacturer is not a proof of the manufacturing value and existence of the price list cannot be the sole reason for rejecting the transaction value. In the case in hand, revenue’s contest on the value of the goods which are imported in the consignment is not based on the finding that these were mixed lot and manufactured by different manufacturers. Impugned order is set aside and the appeal is allowed upholding the value which has been accepted for assessment and discharge of duty in the first instance - decided partly in favor of assessee.
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