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2021 (10) TMI 820 - AT - CustomsValuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - enhancement of declared value - it is alleged that the entire consignment was Tin Sheets of width of 500 mm, whereas, the goods were declared by the importer as Tin Free Sheets - contemporaneous imports of identical goods were not available - applicability of Rule 5 of Customs Valuation Rules, 1998 - HELD THAT:- The Tribunal vide its earlier Final Order, dated 11.12.2006 [2006 (12) TMI 575 - CESTAT CHENNAI] had remanded the matter with specific direction to supply copies of the details regarding the contemporaneous imports of similar goods which has been made the basis for enhancing the value of the imported goods and for re-determining the duty. In spite of such specific direction, the department has not provided the evidence regarding contemporaneous imports. Undisputedly, the department admits that there are no details of identical imports available for re-determination of the duty. They proceeded to enhance the value on the basis of contemporaneous price of similar goods imported. A table is also seen furnished with regard to the details of the bills of entry of the similar goods imported. Apart from this table, even after remand and repeated requests by the party, the department has not been able to furnish the details with regard to these bills of entry which according to them are contemporaneous imports of similar goods. It is not explained by the department how these goods are similar or akin to the goods imported by the appellant - The department should at least be able to explain from which source they have obtained the figures in the above table. Even after several stages of litigation, the department has not been able to throw any light on these aspects. It is also pertinent to note that appellant has raised this contention in the very first stage itself. The enhancement of value of goods merely on the basis of figures given in the table of the Show-cause notice has no legal basis - the enhancement of value of the goods as well as re-determination of duty/differential duty cannot sustain and requires to be set aside - as the enhancement of value, duty demand is set aside, the order of confiscation of goods as well as imposition of redemption fine and penalties cannot then sustain. Appeal allowed - decided in favor of appellant.
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