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2023 (10) TMI 761 - AT - CustomsValuation of imported goods - branded goods or not - goods needed to be treated as branded because of embossing of SORL on the parts or not - reliance placed on value of contemporaneous imports available in NIDB data - penalty on appellant as well as on his partner - HELD THAT:- The Appellant sell the goods in wholesale in bulk, without any printed package. The goods sold by them do not have any replacement warranty. The part number and the embossing of SORL mentioned for identification purpose cannot be considered as sale of branded goods. There were contemporaneous imports with lesser value than the value declared by the Appellant, which was not taken into consideration by the adjudicating authority while re-determing the value. As the details of the Bills of Entry are not available, the value relied upon by the revenue on contemporaneous imports cannot be considered as value of similar goods. The value available on NIDB data cannot be relied upon to reject the declared value. This view has been held by the Tribunal in the case of AGARWAL FOUNDRIES (P) LTD. VERSUS COMMISSIONER OF CUSTOMS [2019 (6) TMI 1544 - CESTAT HYDERABAD]. The rejection of the value declared by the Appellant based on NIDB data on similar goods is not sustainable. Accordingly, in respect of the import made by the Appellant under Bill of Entry No 8177874 dated 10.10.2012, there is no evidence available on record to reject the transaction value declared by them and hence the differential duty arrived at by the adjudicating authority based on the value available on contemporaneous import of similar goods is not sustainable. Since the demand is not sustainable, the penalty imposed on the Appellant on this count is not sustainable. Penalty of Rs.7,00,000/- on the Partner Shri. Puneet Samalia under Section 112(a) and 112(b) of the Customs Act, 1962 - HELD THAT:- The impugned order has not brought in any evidence against the partner in the alleged offence. As the allegation of suppression of value is not established, the penalty imposed on the partner is liable to be set aside. Accordingly, the penalty imposed on the Partner Shri. Puneet Samalia is set aside. Appeal allowed.
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