Home Case Index All Cases Customs Customs + AT Customs - 2021 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 335 - CESTAT NEW DELHIValuation of imported goods - enhancement of value on the basis of NIDB data alone - HELD THAT:- The issue here is no longer res-integra. Under similar facts and circumstances on import of similar goods by the CC, ICD, NEW DELHI VERSUS M/S VSM IMPEX PVT LTD [2018 (12) TMI 389 - CESTAT CHANDIGARH], this Tribunal referring to Section 17(5) read with Section 17(4), concluded that the adjudicating authority is required to pass a speaking order within fifteen days of the re-assessment of the Bills of Entry. Section 17(5) does not make any whisper that the assessee/ importer is required to make a request or to seek an order under Section 17(5) of the Act. Further, this Tribunal observed that the reliance placed by Revenue on the ruling of M/S. ADVANCED SCAN SUPPORT TECHNOLOGIES VERSUS C.C., JODHPUR [2015 (11) TMI 31 - CESTAT NEW DELHI] and VIKAS SPINNERS VERSUS COMMISSIONER OF CUSTOMS, LUCKNOW [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI], that in these decisions, there is no issue of passing an order under Section 17(5) of the Act, after passing of Bills of entry within fifteen days, hence these decisions are distinguishable and not applicable. In the facts and circumstances of this case there is failure on the part of the customs officer, by not following the laid down Customs procedure, particularly procedure of assessment as laid down. They have orally denied to pass an order of provisional assessment and have further used undue influence and have practically compelled the respondent importer to agree to dictates and agree for enhancement of the declared value, trying to giving total go by to the provisions of Section 17(4) read with 17(5) of the Act. The respondent importer is entitled to consequential benefit, if any, in accordance with law - Appeal dismissed.
|