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2019 (4) TMI 1186 - AT - CustomsValuation of imported goods - certain items were not declared - mis-declaration of description - it appeared that the “ main PCB for DVB with connector” was actually “ DVB –C MPEG-2 Card” which was used in Set Top Boxes for converting the source signal into contents in a form that can be displayed on TV Screen and other display device - Power Supply for DTH - rejection of declared value - NIDB Data for contemporaneous import. HELD THAT:- The imported goods are electronic populated printed circuit board. A lay man will not be able to decide the nature of the product and the possible use for such products, by casual inspection. Reference to website cannot only be the basis for loading value of imported goods and demanding differential duty - the goods, which are still not cleared out of Customs charge, will need to be examined and a suitable expert opinion obtained as to the nature of the goods. Power Supply for DTH - The investigating agency has concluded that the imported goods were “SMPS Power Supply Board used for control power supply in STB” - HELD THAT:- In this case also, a lay man will not be able to decide the nature of the product and the possible use for such products. Reference to website cannot be the only basis for loading the value of imported goods and demanding differential duty - the goods which are still not cleared out of Customs charge, will need to be examined and a suitable expert opinion obtained as to the nature of the goods. Thereafter, proper valuations of the goods are required to be re-determined in the light of the Section 14 of the Customs Act, 1962 read with Customs Valuation Rules., 2007. 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 - Appeal allowed by way of remand.
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