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TMI Blog2012 (10) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... s USD 1510/MT (FOB) or after including freight and Insurance at USD 1575/MT (CIF). 3. The goods were not cleared by the Assistant Commissioner of Customs (Imports), on the ground, that the importers were attempting to import the white poppy seeds by under invoicing. 4. The petitioner sought provisional release of the goods through CHA vide its letter dated 21-6-2007. The request of the petitioner was not accepted for the reason, that contemporaneous import of similar goods was cleared at USD 2700/MT, and the goods of the petitioner were held to be under invoiced. It was decided to assess the value by resorting to the correct assessable value system. 5. Being aggrieved by the decision of the Department, in rejecting the declared value, the petitioner filed W.P. No. 5573 of 2007 before this Court, praying therein for issuance of a Writ in the nature of Certiorari, for quashing the order passed by Respondent No. 2, with further direction to the respondents, to release the goods covered under the Ten Bills of Entry, provisionally in terms of Section 18 of the Customs Act. 6. The writ petition was disposed of by this Court, by passing the following order :- "Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SD 2700 PMT (CIF) in terms of Rule 6 of Customs Valuation Rules 1988 read with Section 14 of Customs Act, 1962, and from the final duty arising out of such finalisation, the duty already paid plus the Cash Deposit paid as per High Court's direction has to be adjusted and the remaining amount is to be demanded from the importer under Section 18 of the Customs Act, 1962. Here, as the duty on the declared value has not been paid in respect of the Bills of Entry at Sl. No. 9 & 10 as detailed below, after deducting the Cash Deposit shown in column 6 of the Table from the total duty worked out and shown in column 5, the balance amount has to be demanded from the importer. The detailed worksheet is given below :- Sl. No. BE No./Date Qty (MT) Duty paid as per their declared value of USD 1575(CIF) Duty Arrived On the Enhanced value of USD 2700 (CIF) 20% diffl amount paid Balance amount to be paid 1 2 3 4 5 6 7 1. 412997/15-6-2007 54.000 2775443 4757090 396330 1585317 2. 412998/15-6-2007 54.000 2775443 4757090 396330 1585317 3. 412999/15-6-2007 36.000 1850295 3171393 264220 1056878 4. 413246/19-6-2007 72.000 3701679 6342786 528222 2112885 5. 413247 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. The request made by the petitioner, therefore, was prima facie misconceived and rightly ignored by the Department to proceed with the proceedings. The stand of the petitioner only shows that a deliberate attempt was made to delay the proceedings. It is not in dispute, that the petitioner was issued the show cause notice as well as dates were given for personal hearing. It was the petitioner, who chose not to appear before the competent authority. 16. The impugned order, therefore, cannot be said to be in violation of principle of natural justice. It is well settled law, that violation of natural justice has to be determined on the facts of each case, and no straight jacket formula can be laid. The facts stated herein above clearly shows, that there is no violation of principle of natural justice, as it was the petitioner, who failed to avail the opportunity given. 17. The learned counsel for the petitioner, thereafter, contended that the determination of valuation has to be as per Rule 6 of the Customs Valuation Rules, 1988, which lays down, that the value of imported goods shall be the transaction value of similar goods sold for export to India, and imported a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 14(1-A), it envisages that the value of any goods chargeable to ad valorem duty has to be the deemed price as referred to in Section 14(1), Therefore, determination of such price has to be in accordance with the relevant rules and subject to the provisions of Section 14(1). It is made clear that Section 14(1) and Section 14(1-A) are not mutually exclusive. Therefore, the transaction value under Rule 4 must be the price paid or payable on such goods at the time and place of importation in the course of international trade. Section 14 is the deeming provision. It talks of deemed value. The value is deemed to be the price at which such goods are ordinarily sold or offered for sale, for delivery at the time and place of importation in the course of international trade where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or for offer for sale. Therefore, what has to be seen by the Department is the value or cost of the imported goods at the time of importation i.e. at the time when the goods reach the customs barrier. Therefore, the invoice price is not sacrosanct. 12. However, before rejecting the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Rules and not for determining the price at which goods are ordinarily sold at the time and place of importation. This is where the conceptual difference between value and price comes into discussion."
21. This judgment is of no help to the petitioner. The adjudicating authority has given cogent reasons, for rejection of the invoice of the petitioner by placing reliance on the documentary evidence showing import of same goods by M/s. Lakshmi Trading Company, Delhi. The impugned order is in consonance with Rule 6 of the Rules as well as the provisions of the Customs Act. The Judgment relied upon by the petitioner goes against the petitioner, as the valuation has been done on the positive unrebutted evidence.
22. The writ petition deserves to be dismissed, also on the ground that the petitioner had chosen not to appear before the second respondent, in spite of opportunity given. The petitioner cannot be permitted to raise the pleas for the first time, in this Court, which were not raised before the Authorities, whose order is under challenge.
23. For the reasons stated above, finding no merit, this writ petition is dismissed. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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