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2020 (2) TMI 966 - AT - CustomsValuation of imported goods - motor yatch of model “Azimut 68 Evolution” - allegation of mis declaration and under valuation - Rejection of declared value - Rule 12 of the Valuation Rules followed or not - HELD THAT:- Learned Commissioner of Customs has not rejected the value declared by the appellant under Rule 12 of Customs Valuation Rules, 2002, instead, it appears that he has considered the price quoted in the proforma invoice to be the actual price paid or payable - the value declared in terms of Section 14 can be rejected only under Rule 12 of Customs Valuation Rules, 2007 under which as per Rule 12 (1) “ when the proper officer has reason to doubt about the truth or accuracy of the value declared in relation to any imported goods, he may ask he importer of such goods to furnish further evidence and if, after receiving such further information, or in the absence of a response of such importer, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, it shall be admitted that the transaction value of such imported goods cannot be determined under the provisions of Sub Rule 1 of Rule 3”. In the instant case the Commissioner finds that “it is a well established principle that once a discrepancy has been noticed in respect of description particulars, the onus of proving correct values shifts from revenue to the importer. Learned Commissioner proceeds on the value appearing in the proforma invoice and applied the same to the impugned case in terms of Rule 3 (1). However it is pertinent to note that under Rule 12 in case the officer has a doubt about the truth or accuracy of the declared value etc., the value cannot be determined under the provisions of sub-rule 1 of Rule 3 of CVR 2007. The adjudicating authority is required to give his findings after properly evaluating the evidence on record and the provisions of law. He can not arbitrarily jump to the provisions of CVR, 2007, without rejecting the transaction value declared in terms of Section 14 of Customs Act, 1962 - Having given the findings that the value declared under Section 14 is not correct due to the misdeclaration, the learned Commissioner has no scope to determine the value under Rule 3 (1) in terms of the provisions of Rule 12 of CVR, 2007. It will be in the interest of justice that the matter should go back to the Original Authority for the proper appreciation of the available records, evidence on hand and legal aspects before determining or re-determining the value declared - appeal allowed by way of remand.
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