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2024 (4) TMI 696 - AT - CustomsValuation of imported goods - Ethylene Vinyl Acetate [EVA] - rejection of declared value - redetermination of value based on the contemporaneous imports - reliability on the test report of CIPET - correctness of method of re-determination of value - HELD THAT:- The test report clearly states that the sample which was tested was from the Bill of Entry in dispute. It also specifies which standard methodology was adopted for testing each of the parameters. CIPET is the premier plastics research and training institute of the country and when it has adopted specific testing methods, there are no reason to doubt them. The appellant provided no reasons whatsoever to support its assertion that the method adopted by CIPET was incorrect. The method adopted by CIPET was ASTM E 1131 (TGA method). The appellant says ASTM D 5594-98 was the correct method and it will give the result according to its declaration. ASTM stands for American Society for Testing and Materials which lays down standards for materials as well as testing protocols which are followed world over - there are no reason to believe that the ASTM standard followed by the CIPET is incorrect. Insofar as the other test reports submitted by the appellant are concerned, any test report is as good as the sample. For instance, if we say, blood sugar content is very high, we should specify whose blood was drawn and tested and if it was drawn fasting or post prandial. Otherwise, the blood sugar levels in the test report mean nothing. Neither of the test reports relied upon by the appellant indicates that the samples which were tested were from the goods imported against the Bill of Entry - Further, even if there is one report from the Government laboratory and another from a private party, the law laid down by the Supreme Court in Reliance Cellulose is that the test report of the government laboratory cannot be discarded in favour of some private test report - it is held in favour of Revenue and against the appellant insofar as the test report is concerned. Valuation of imported goods - imported EVA was declared to have 18% vinyl acetate but on testing by CIPET was found to contain 22.4% vinyl acetate - HELD THAT:- If the assessing officer rejects the transaction value under Rule 12, then the value has to be re-determined under Valuation Rules 4 to 9 - The assessing officer determined the value under Rule 9 observing that the other Rules from 4 to 8 do not apply and, therefore, determined the assessee value as per the contemporaneous values as per Independent Commodity Intelligence Service (ICIS) data. Learned counsel submits that if contemporaneous values must be considered they must originate from the same area. While its imports were from Saudi Arabia, the contemporaneous values adopted were based on the values of imports from other regions - the officer had no choice but to look at the values of EVA with 22% vinyl acetate imported from other countries. After considering all such values, he adopted the lowest of such values - there are no infirmity in the determination of the assessable value in this case. The impugned order is upheld - the appeal is dismissed.
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