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2023 (11) TMI 571 - CESTAT AHMEDABADValuation of imported goods as per PLATTS rate - variation up to 10% form PLATTS rate would be considered with the prior written approval of the jurisdictional Additional/ Joint Commissioner - HELD THAT:- The standing order No. 15/2012 dated 10.09.2012 provided for valuation of 10% from PLATTS rate in a case where the plastic products were imported form the manufacturer - the 10% variation is provided from that PLATTS rate, if the goods are imported form the manufacturer. In the present case, there is no dispute that the goods were imported form the manufacturer. The contention of the department is that the appellant have not obtained the prior approval of the jurisdictional additional/ joint commissioner. The appellant have admittedly submitted a letter on their letterhead. Even though the said letter was signed by agent since the custom agent is authorized person of the appellant, the letter must be considered as if submitted by the appellant only. Therefore, the said letter submitted by the appellant is a proper compliance of the standing order. Even if the said letter is not considered as proper compliance the prior written approval is only a procedural requirement. If all other conditions are satisfied such as import of the goods from the manufacturer then merely because the procedure of prior written approval cannot come in the way of allowing the 10% variation from the PLATTS rate to arrive at the valuation - the standing order itself is a guideline and not an Act or Rules made under Customs Act. The noncompliance of standing order is only a procedure lapse, for which the substantive benefit of the 10% variation cannot be denied - in the facts of this case the appellant is entitled for the 10% variation from the PLATTS rate to determine the correct value. The impugned order set aside - appeal allowed.
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