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2021 (9) TMI 295 - AT - CustomsValuation of imported goods - Light Melting Scrap (LMS) - High Sea Sales - rejection of declared value - redetermination of the value under Rule 9 of CVR, 2007 - HELD THAT:- The demand made as per the show cause notice has been mechanically confirmed by the adjudicating authority and upheld by the Commissioner (Appeal), without taking into account the fact that the total duty paid by the appellant on two consignments cleared by them was ₹ 2,65,198/- for which the Tr-6 Challans, No 10247825 dated 10.11.2009 and No 10247102 dated 10.11.2009 have been produced by the appellants. If the total duty determined on the four consignments is on enhanced value of ₹ 41,73,804/- is less than the total duty already paid by the appellants, then what the case of revenue is. There appears to be gross misapplication of mind by the authorities concerned. This issue needs to be reconsidered by the authorities below and proper speaking order needs to be passed. While reconsidering the issue on the above aspect, the authorities need to establish the charge of mis-declaration by referring to various evidence produced by the appellant to establish that prevailing international price of the LMS at the relevant time was as per their declared value. In any case appellants were always entitled to ask for a speaking order, for enhancement of the value of the consignments imported in November 2009, in terms of Section 17 (5) of the Customs Act, 1962. The entire issue of mis-declaration of value needs to be reconsidered by the authorities below and proper speaking order giving proper reasoning for the enhancement of value needs to given, just acceptance by the importer of the enhanced value in import of some consignment, solely cannot be ground for establishing the charge of mis-declaration against him - the matter remanded back to the original authority for reconsideration of matter against the two appellants - Appeal allowed by way of remand.
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