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Issues:
1. Assessment of assessable value of Disperse Dyes Blue imported by the appellants. 2. Confirmation of demand for duty short-levied, confiscation of goods, redemption fine, and penalty imposition. 3. Rejection of certificate of origin and valuation based on prevalent prices in international trade. 4. Challenge to the valuation made by the Collector under Rule 8(2)(1) of the Customs Valuation Rules. 5. Comparison of goods of German origin with goods of Indonesian origin for valuation purposes. 6. Contention regarding suppression of facts and rejection of transaction value. 7. Consideration of the absence of particulars like Index number and strength in valuation. 8. Jurisdictional issue of second adjudication by the Collector. Analysis: 1. The judgment involves an appeal against the Collector of Customs' order determining the assessable value of Disperse Dyes Blue imported by the appellants. The Collector had confirmed the demand for duty short-levied, confiscated the goods, imposed a redemption fine, and penalty on the appellant. The appellant imported unbranded Disperse Dyes Blue from Singapore, but the valuation was disputed by the appellant. 2. The Collector based the valuation on the prices of similar goods manufactured by M/s. BASF, Germany for export into India. However, the appellant challenged this valuation, arguing that goods of German origin cannot be considered similar or identical to goods of Indonesian origin. The Collector did not compare the prices of goods from different origins, which was essential for a proper valuation under the Customs Valuation Rules. 3. The issue of suppression of facts was raised by the department, contending that the transaction value could be rejected due to the non-disclosure of particulars like Index number and strength of the Dye. However, the absence of these particulars, in the absence of other supporting material, was not sufficient to reject the transaction value. The appellant was not called upon to disclose such specifics, and no effort was made to compare prices of goods from different origins. 4. The judgment also discussed a previous case where valuation based on prices of goods from specific countries was set aside by the Tribunal. The Supreme Court in that case emphasized the importance of proper findings and evidence to support valuation decisions. In the present case, the lack of material for rejecting the transaction value and adopting prices from a specific manufacturer in Germany was highlighted. 5. Ultimately, the Tribunal set aside the impugned order, allowing the appeal. The judgment concluded that there was a total lack of material for rejecting the transaction value and adopting prices from a particular manufacturer in Germany. The jurisdictional issue of second adjudication by the Collector was deemed unnecessary to consider in light of the above conclusion.
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