TMI Blog2009 (2) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... f evidence, we hold that the transaction value has to be accepted. Therefore, on the valuation aspect, we allow the party’s appeal. - Held that rejection of Chartered Engineer Certificate without any reason is not proper - The assessable value has to be worked out by adding actual amount of insurance charges, and not at a notional rate - Since these goods were non-declared, the concession of redemption fine of 10% and penalty of 5%, respectively, of the assessable value will not be available to the appellant. - It is undisputed that import of second-hand used computers needs a Special Import Licence, without which they are liable to confiscation - C/179-180, 216-217 and 228/2006 - 125-128/2009 - Dated:- 19-2-2009 - S/Shri T.K. Jayaraman, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e enhancement of the value by the lower authorities is without any basis. He would rely on the decision of this Bench in their own case viz., H.T. Company v. CC, Hyderabad - 2007 (208) E.L.T. 507 (Tri.-Bang.) and Final Order Nos. 975 to 977/2008, dated 14-8-2008 [2009 (237) E.L.T. 519 (Tri. - Bang.)] in the case of M/s. Big Apple Manufacturing v. CCE, Hyderabad. He would urge that redemption fine and penalty may be reduced in accordance with the decisions of this Bench. 4. Learned SDR on the other hand would argue that the redemption fine and penalty imposed are correct and commensurate with the violations of the appellant. He would submit that the appellant is a habitual offender and he should be dealt in the manner appropriate. 5. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion value on account of certain discrepancies between the invoice quantity and the actual quantity verified by the customs. Based on the market value, the value has to be assessed. Even though the importer produced Chartered Engineer's certificate, the same has not been accepted by the Adjudicating Authority on the ground that the same was based on website for valuation of the goods. He has adopted the valuation by BSI inspectorate Engineer. He has stated that even though the assessee was allowed to cross-examine the BSI Inspectorate Engineer, he has failed to utilize the opportunity. In these circumstances, the Adjudicating Authority has re-determined the assessable value. We are of the view that in order to reject the transaction value, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. C/228/2007 for disposal. This appeal is directed against Order-in-Original No. 7/2006-Adjn.-Cus., dated 23-2-2006. In this appeal, the Adjudicating Authority has not rejected the transaction value and accepted the same. The Adjudicating Authority has held the imported goods as liable for confiscation on the ground that these goods were imported without any licence and in violation of Foreign Trade Policy and Regulations made thereunder. In our considered view, the decision of this Tribunal in the appellant's own case, as cited supra will cover the issue in his favour. Having reproduced the ratio of the said judgment hereinabove, we find that in this appeal also the imported goods are liable for confiscation under Section 111(d) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or these goods is without any basis and the Chartered Engineer's certificate should have been considered by the Adjudicating Authority. It is undisputed that the 500 Nos. of CD-ROMs and one number Pentium III CPU were not declared by the appellant at the time of filing Bill of Entry. If it is so appellant cannot now turnaround and say that value of these goods were included in the transaction value, more so when those invoices clearly indicate the value of only 605 Nos. computers. We are not in a position to accept this proposition of the appellant as they have produced no evidence to that effect. We hold that non-declared 500 Nos. of CD-ROMs and one number Pentium III computer has to be valued separately and there was mis-declaration. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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