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2019 (6) TMI 868 - CESTAT NEW DELHIValuation of imported goods - non declaration & mis- declaration of goods - Tungsten Carbide Tips, Tungsten Carbide Rod and Drill Bits - rejection of declared transaction value - Rule 7 of the Customs Valuation Rules - HELD THAT:- There has been mis-declared items in addition to declared goods imported by the appellant. These goods were Tungsten Carbide Tips, Tungsten Carbide Rod and Drill Bits the reason for which has been given by the appellant that these were by mistake committed on the part of the shipper and for which they are not liable to be punished. In fact, a letter has been also submitted by the appellant stating that this was mistake on the part of the shipper and not by the appellant. However, the appellant has accepted the value and paid the duty granted on the behest of shipper regarding the other item for which the Customs valuation was arrived under Rule 7 of the Customs Valuation Rules by conducting the market survey. It is on record that the market survey was conducted on 1.9.2016 in presence of importer as well as the CHA. It is also evident from the record of the case that the lower adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without the exhausting provisions of Section 14 of the Customs Act and also without exhausting the application of Rule 3, 4 and 5 of Custom Valuation Rule. Therefore, the order passed by the lower adjudicating authority is in contrary to the Customs Valuation Rules, which was also not corrected in the impugned order by the Commissioner (Appeals). It is evident from the Corrigendum that the demand has been confirmed by Commissioner of Customs (Export, ICD) under Rule 5 of the Customs Valuation Rules read with Section 14 of the Customs Act. We find that if this Corrigendum has been issued by the Commissioner of Customs then the Commissioner (Appeals) is not competent officer to hear the appeal. Further, Rule 5 of the Valuation Rules, which deals with the transaction value on the basis of similar goods, has not been properly spelt out in the said Corrigendum. The adjudicating authority has not produced the value of the similar goods to the imported consignment which is subject matter of this proceeding. Appeal allowed - decided in favor of appellant.
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