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2015 (6) TMI 575 - CESTAT MUMBAI

2015 (6) TMI 575 - CESTAT MUMBAI - TMI - Valuation of goods - Enhancement of value by 5% - Held that:- Commissioner (Appeals) has misread the provisions of law as well as Board Circular No. 29/2012. The legal provisions are very clear. Any appeal against assessment order passed by Customs at JNCH will lie to the jurisdictional Commissioner (Appeals) Nhava Sheva. The Board Circular No. 29/2012, in fact, supports this view and states that the work relating to appeal etc. will continue to be handle .....

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sessment orders passed by Nhava Sheva, Customs. - no additional EDD will be payable by the appellant. Only a PD bond will be required to be submitted by them. - Decided in favour of assessee. - Appeal No. C/1245/12, 85805, 88257/14, 85463 to 85473/15 - Dated:- 22-5-2015 - Hon ble Mr. P.S. Pruthi, Member (Technical) And Hon ble Mr. Ramesh Nair, Member (Judicial),JJ. For the Appellant : Shri R. Santhanam, Advocate For the Respondent : Shri Ahibaran, Additional Commissioner (A.R) ORDER Per : P.S. P .....

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nd the appellant. It was determined that the declared invoice value for the import of raw material and semi-finished goods from the related supplier on which royalty is paid from October 2009 onwards is required to be enhanced by 5% in terms of the provisions of Rule 10(1) of the Customs Valuation Rules, 2007. 2.1 As a measure of convenient administration and uniformity in practice, CBEC Circular No.1/98-Cus. dt. 1.1.1998 provided that the Special Valuation Branches which investigate transaction .....

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ctional Commissioner of Customs. Directorate General of Valuation will provide its views on the orders passed by the proper officer to the jurisdictional Commissioner of Customs, which will be given due consideration, when the orders are examined by Commissioner of Customs for review or acceptance under Section 129D of the Customs Act,1962 . 2.2. In terms of the enhancement in value by Special Valuation Branch, New Delhi, the Bills of Entry filed by the appellant at JNCH, Nhava Sheva, Mumbai wer .....

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y in Delhi. According to him, the Adjudicating Authority is not deciding the matter in view of the present litigation in Mumbai. The Ld. Counsel stated that since that the period of earlier SVB order passed in Delhi had expired and the review Order is pending, and the earlier SVB Order passed in 2011 is also remanded to the adjudicating authority in de novo adjudication, they wrote to the Deputy Commissioner of Customs, Nhava Sheva that 1% EDD should not be insisted beyond the period of 4 months .....

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isions of law as well as Board Circular No. 29/2012. The legal provisions are very clear. Any appeal against assessment order passed by Customs at JNCH will lie to the jurisdictional Commissioner (Appeals) Nhava Sheva. The Board Circular No. 29/2012, in fact, supports this view and states that the work relating to appeal etc. will continue to be handled by the jurisdictional Commissioner of Customs. For the sake of uniformity, the circular also states that Director General Valuation will provide .....

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