Home Case Index All Cases Customs Customs + AT Customs - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 568 - AT - CustomsValuation of imported goods - rejection of declared value - enhancement of value - redetermination of value - goods were of better quality and the assessable value of the goods was higher than that declared by the appellant on comparison of the value with that of similar goods from the e-commerce sites - HELD THAT:- In the present case, it is clear from the order passed by the Joint Commissioner that the appellant had in writing submitted that the matter may be adjudicated without issuance of show cause notice and the appellant did not desire to be heard in person. The appellant had also submitted a written statement dated August 23, 2019. Though the said statement dated August 23, 2019 has not been filed by the appellant, but from the order passed by the Joint Commissioner it clearly transpires that the appellant had in the said statement accepted the actual assessable value of each of the five types of jackets that were imported and this fact has been recorded in paragraph 20 of the order. The very fact that the appellant had agreed for enhancement of the declared value in the statement submitted to the assessing authority, itself implies that the appellant had not accepted the value declared by it in the Bill of Entry. The value declared in the Bill of Entry, therefore, automatically stood rejected. Further, once the appellant had accepted the enhanced value, it was really not necessary for the assessing authority to undertake the exercise of determining the value of the declared goods under the provisions of rules 4 to 9 of the 2007 Valuation Rules. This is for the reason that it is only when the value of the imported goods cannot be determined under rule 3(1) for the reason that the declared value has been rejected under sub rule (2), that the value of the imported goods is required to be determined by proceeding sequentially through rules 4 to 9. As noticed above, the appellant had accepted the enhanced value. There was, therefore, no necessity for the assessing officer to determine the value in the manner provided for in rules 4 to 9 of the 2007 Valuation Rules sequentially. The appellant had procured the goods from an overseas supplier based in Hongkong - The Adjudicating Officer had re-determined the value of the imported goods, not only because the appellant had accepted the value but also because of the contemporaneous data available on the e-commerce sites. When this price available on the sites was shown to the appellant, the appellant submitted a statement that the said price was acceptable to it - Adjudicating Officer has given detailed reasons for rejecting the transaction value under rule 12 and re-determining it under rule 5 of the 2007 of the Valuation Rules. It is also not possible to accept the contention of the learned counsel for the appellant that duty was paid under duress. This objection had not been raised earlier and even otherwise there is no merit in this objection. If it was under duress, the appellant would not have paid the duty voluntarily without raising an objection. It is not possible to accept the contention raised by learned counsel for the appellant. There is no merit in this appeal and it is dismissed.
|