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2017 (12) TMI 843 - AT - CustomsValuation of imported goods - air conditioners of O-General brand - SCN alleged that the imported goods were under-valued for customs duty purposes; the value was sought to be enhanced - Held that: - Rule 12 of the Valuation Rules can be invoked when the appellants failed to produce manufacturer's invoice and other supporting evidence in order to substantiate their declared value, re-determination of assessable value based on contemporaneous imports is to be done, considering similar commercial level in transactions - It is the submission of the appellant that the quantities imported and the country of export were all different. The commercial levels in the transactions were also different. We are of the opinion that this requires a more detailed examination. Regarding comparison of value with reference to imports by EGPL, the appellant contested certain factual findings recorded in the impugned order. Based on a letter received from M/s. RAACO ONE, who is a non-authorized dealer of the air-conditioners, a conclusion was drawn regarding the nature of transaction of air-conditioners in India - this fact requires further examination. Confiscation of goods - Held that: - It is now a well settled legal principle that the Adjudicating Authority cannot order the confiscation of the goods, which were neither seized /detained nor released on a specific bond executed by the owner. In other words, the goods, which were not seized and cleared with no reference of detention or bond cannot be ordered to be confiscated. Appeal allowed by way of remand.
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