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2022 (10) TMI 1016 - AT - CustomsMaintainability of appeal - Review of the impugned order by the Committee of Commissioners - Time limitation u/s under section 129A (2) of CGST Act - rejection of the declared transaction value under Rule 12 - re-determination of value - demand of differential duty with interest and the fine and penalty on the respondent - HELD THAT:- The preliminary objection by the learned counsel for the respondent that the Review Order passed by the Committee of Commissioners is not correct because no time limit is prescribed under section 129A (2) and a time limit cannot be read into it. Rejection of the declared value by the original authority - Section 14 of Customs Act - HELD THAT:- Section 14 requires the valuation to be done as per the transaction value subject to some conditions. Clause (iii) of the second proviso to this Section provides for rejection of transaction value by the proper officer under certain circumstances. If the transaction value is rejected, then the value shall be re-determined as per the Valuation Rules. Rule 12 of the Valuation Rules deals with the rejection of transaction value - the importer's assertion that the existence of such lower end versions were communicated to it by WECHAT could not be substantiated because no such WECHAT message was produced. No such lower end versions were found during the market survey nor were any such low end versions put up on the website of the company maintained by the importer itself. The Commissioner (Appeals) has erred in relying on an email obtained by the importer after the case was booked when all other evidence is to the contrary. Therefore, the Commissioner (Appeals) was not correct in setting aside the rejection of the transaction value and its re-determination under Rules 4 & 5 by the original authority. In this case, the goods which were indicated in the Bill of Entry were 'unpopular brands' while what were imported were Zhiyun brand goods. The prices which were declared in the Bill of Entry were a fraction of the price of the Zhiyun brand goods imported by the same importer from the same overseas supplier and they were of the same models - the imported goods were correctly confiscated under section 111 and consequently, penalty was correctly imposed under Section 112 by the original authority. Since the importer had made false declarations in the Bill of Entry, penalty was also correctly imposed under section 114AA by the original authority. The Commissioner (Appeals) has erred in setting aside the confiscation of the goods and imposition of penalties by the original authority. Appeal allowed - decided in favor of Revenue.
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