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2023 (9) TMI 533 - AT - CustomsValuation of imported goods - goods declared as raw silk yarn in hanks - undervalued goods - enhancement of the value based on contemporaneous imports - rejection of transaction value - proper reasons for rejection not given - HELD THAT:- There are no proper reasons given by the department to reject the transaction value. In para 15 of the Order in Original, the original authority has discussed the various provisions relating to transaction value without giving reasons for rejecting the transaction value. Further, it is seen that in para 21 of Order in Original that the value has been enhanced on the basis of a Bill of Entry dated 25.11.2010 which is an import directly from Uzbekistan - In the present case, the appellant has imported the goods from Dubai, UAE, though the country of origin is Uzbekistan. It is also not brought out in evidence as to the comparison of the various parameters with regard to quality, quantity of the goods imported. The appellant has furnished data with regard to various Bills of Entry for imports made from Uzbekistan for the period from 12.4.2010 to 30.11.2010. In present case, merely because the value declared for the goods in a single Bill of Entry dated 25.11.2010 is 28 USD, the department has rejected the transaction value. It is not established that the commercial parameters as to quality, quantity, manufacturer are similar. The Tribunal in the case of M/S. SREE RAJENDRA TEXTILES VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , CHENNAI AND COMMISSIONER OF CUSTOMS, CHENNAI VERSUS M/S. KAVERI SILKS & JUTE PVT. LTD., M/S. SREE RAJENDRA TEXTILES [2017 (6) TMI 988 - CESTAT CHENNAI] had occasion to consider a similar issue and observed that the transaction value cannot be rejected without cogent reasons. Thus, the demand of duty, confiscation, imposition of redemption fine and penalty imposed cannot sustain and requires to be set aside - appeal allowed.
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