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2018 (4) TMI 857 - HC - CustomsValuation - Contention of the appellant is that he had added freight amount of EURO 3900, being 20% of FOB value, to the invoice value, to arrive at the assessable value - Whether the Hon'ble Tribunal has erred in directing the Commissioner of Customs, Appeals, to decide the case on merits, after only in the event if it is found that the assessable value was enhanced by the adjudicating Authority? Held that: - it is manifestly clear that where the cost of transport referred to, in clause (a) of sub-Rule 2 of Rule 10 of the said Rules is not ascertainable, such cost shall be 20% of the free on board value of the goods. Even taking it for granted that the appellant has not filed any proof of document, viz., protest letter or representation against the excess payment, department is not entitled to collect amount, not exceeding 20% of the free on board value of goods. Remand order of the CESTAT, Madras, with a rider that whether the miscellaneous charges were declined by the appellant, as otherwise, added at the instance of the assessing officer, in the course of assessment proceedings, is contrary to the statutory rules. Matter is remanded to the Commissioner of Appeals to reassess the Bill of Entry, dated 20/2/2009, in accordance with the statutory rule, extracted supra, within a period of one month from the date of receipt of a copy of this order.
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