Home Case Index All Cases Customs Customs + AT Customs - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 651 - AT - CustomsValuation of imported goods - import of HSS Drills - rejection of declared value - enhancement of value - re-assessment done without following the procedure - Commissioner (Appeals) directed the revenue to conduct audit - Section 17(6) of the Customs Act, 1962 - HELD THAT:- On going through the records of the case, it is seen that the value of the goods imported vide Bill of Entry No. 5500405 dated 19/12/2011 has been increased and the Respondents have cleared the goods by paying duty of ₹ 8,59,459. However, it is not clear as to whether the Respondent have contested the loading of the value or whether duty has been paid under protest. Further, it is not coming forth by records whether the provisions of Section 17(5) of the Customs Act, 1962 have been complied with or otherwise. From a plain reading of the provisions of Section 17(6) give an understanding that the same would be necessitated when reassessment has not been done or when a speaking order has not been passed on reassessment - There is certainly a change in the value initially declared and the value on which duty was paid and goods were given out of charge. However, it appears that as the respondent is not satisfied with the value adopted, they filed an appeal. Understandably, if the value has been changed by the respondents themselves, there would be no cause for an appeal which would have been against their own assessment as the self-assessment regime is under place - Therefore, it can be deemed that there was a reassessment, understandably, without following the procedure. Under the circumstances, conducting audit would not serve any purpose and would result in absurd situation as contended by Revenue. The situation envisaged under Section 17(6) is not applicable to such circumstances. The appeal filed by the department is allowed by way of remand to the Commissioner Appeals with a direction to decide the issue on merits - Appeal allowed by way of remand.
|