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2023 (11) TMI 487 - AT - CustomsConfiscation of imported goods - undervaluation of goods - Radiators, Cylinder Block, Crankshaft and Oil Pump - no MRP/RSP was found on certain packages and the goods entering the port meant to be cleared by the Customs authorities for home consumption - non-complaince with the provisions of Notification No. 40 (RE2000) 1997-2002, dated 24.11.2000, issued by the Ministry of Commerce and Industry - HELD THAT:- The impugned matter for assessment of the imported goods rightly and ordinarily fell within the adjudication competency of the Deputy/Assistant Commissioner. Though there is no prohibition in law for the Commissioner to undertake adjudication in the impugned case, however, as a matter of practice that is ordinarily, not resorted to. We find that no reasons as required to be adduced for the rejection of the declared value, in terms of sub-rule (2) of Rule 12 of the CVR- 2007, have been spelt out in the present adjudication undertaken by the Commissioner. Also none of the ingredients indicated in Explanation (1) of Rule 12 ibid are also indicated in the adjudication order - the re-enhancement of value for assessment purposes, undertaken when the goods were already assessed and exercise for enhancement of declared value was already undertaken at the time of assessment, is patently illegal and unjustified. Further, there is an inherent contradiction in the department’s proposal with reference to assessment of the goods imported, thus while at para 11 B of the order, it is admitted that the assessed value models of MPFI and MC appeared to be acceptable, yet at the same time learned adjudicating authority has resorted to enhancement of the declared values of the said items as well. Following the law as pronounced by the Apex Court in the case of EICHER TRACTORS LTD. VERSUS COMMISSIONER OF CUSTOMS, MUMBAI [2000 (11) TMI 139 - SUPREME COURT], there are no hesitation in stating that the transaction value has been rejected, arbitrarily, as the department was not able to adduce any sustainable evidence in the matter. The golden rule being that ordinarily the transaction value has to be accepted, the rejection of transaction value has to be based only on extraordinary or special reasons and considerations. The Order in Original set aside - appeal allowed.
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