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2020 (6) TMI 68 - AT - CustomsValuation of imported goods - aluminum scrap namely Taint Tabor, Tread, Tense, Zorba, Talk, Troma, terse, Twitch, Telic, etc. - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value from USD 990 PMT as per invoice value to USD 1587 PMT - period August 2018 to May 2019 - HELD THAT:- It is clear that when the enhancement was not based on any contemporaneous import, in the present case, particularly, when the invoice price of the appellant was not disputed on the basis of any evidence of wrong declaration of the value, the enhancement in the present case is illegal and incorrect. In the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS PRABHU DAYAL PREM CHAND [2010 (4) TMI 360 - SUPREME COURT], the value was enhanced on the basis of LME price and assessee was not confronted with any contemporaneous material. The Hon’ble Supreme Court held that Tribunal order manifesting the detail of any contemporaneous imports or any material undertaking price notified by LME neither referred to by Adjudicating Officer nor such material was placed before Tribunal. Revenue has not been able to controvert the said Tribunal’s observations. On the various issues, such as whether after giving consent by the importer, the value can be enhanced, whether enhancement can be made on the basis of DGOV circular have been considered and conclusively held that in such circumstances invoice prices cannot be disputed and enhancement of the value cannot be made - Appeal allowed - decided in favor of appellant.
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