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TMI Blog2004 (11) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... e-enhancement of value and change in classification, as refillable lighter under 9613.20. Only value was enhanced to Rs. 48 per dozen under Rule 7 of Custom Valuation Rules in re-adjudication by the Addl. Commissioner, who vide this order dated 31-2-2004 imposed a fine of Rs. 1 lakh for Section 111(m) confiscation liability, rejected the declared value loaded the same as proposed and fixed it at Rs. 13,12,000/- and imposed a penalty of Rs. 25,000/- under Section 112(d). 2. Commissioner appeals, set aside the order of Addl. Commissioner after holding that straight away applying Rule 7 was not permissible and applied the Tribunal decision in case of Auto Hardware Enterprise, [2003 (151) E.L.T. 330], and on the grounds that market enquir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Section 17 of the Customs Act, 1962 provides for an assessment order. Thereunder, if assessments are made and arrived at on the basis of second check, the assessment cannot be incomplete as is being urged before us. In this case, the declared value has been enhanced from USD 0.05 as declared on BE, to 0.10 USD by the 'proper officer' who assessed the BE. That has to be taken as having been done after due application of mind and enquiry, by the proper officer. Duty was paid on such 'assessed value' of 0.10 USD. Thereafter, on examination further case was made out of an incorrect declaration of value, based on E-mail/quotations received by DRI and alleged market enquiries. However such value on E-mail/quotation was not acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced BE No. 4/6/81, dated 8-2-2003 and 4/6/1992, dated 10-12-2003 where assessment was made as declared at the same values as in this case. They had also produced Computer print-outs given by Customs House, for the Bills cleared at 0.11 USD & 0.12 USD, 0.09 USD for lighters. Therefore, the value of 0.10 USD arrived at by the proper officer of Bombay Centre House initially, was arrived at 0.10 USD on comparative historical data available in Custom House and the same cannot be impugned by these proceedings. There are no grounds, therefore to set aside that value determination by the proper officer and CC (Appeals) has wisely not disturbed the same. (d) The non supply of the market report is fatal to the proceedings laun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-adjudication is not envisaged under the Custom Act, 1962 and cannot be upheld more so when valuations as determined on the BE and assessed would be an order appealable adjudication order [see CC, Cochin v. Arvind Exports (P) Ltd. - 2001 (130) E.L.T. 54 (LB)]. No review/appeal against such an order of determination of value by the proper officer was taken by Revenue. The loading for USD 0.05 per pcs to USD 0.10 per pcs is final. That assessment, cannot be challenged by alleging misdeclaration of nature of goods, which the proper officer in the groups was in any case required to ascertain, the loading of value, on second check BE should not have been ordered. In this respect, Apex Court observations in the case Mohan Meakin Ltd. [2000 (11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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