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2017 (8) TMI 1271 - CESTAT CHENNAIValuation of imported goods - dry Ginger of Chinese origin - valid basis for enhancement of value - Held that: - reliance placed in the case of Vijaya International Impex Versus Commissioner of Customs (Seaport-Import) [2017 (6) TMI 991 - CESTAT CHENNAI], where it was unequivocally held that the transaction value is required to be accepted unless there are valid reasons for rejection of the said value as provided in the Customs Valuation Rules. Neither the market enquiry nor NIDB data will be a valid ground to disregard the transaction value. The DRI alert prices, or the appellant's own statement or public ledger information or email 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.
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