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2015 (11) TMI 31 - CESTAT NEW DELHI

2015 (11) TMI 31 - CESTAT NEW DELHI - 2015 (326) E.L.T. 185 (Tri. - Del.) - Valuation Confiscation and Demand of differential duty on account of valuation - Imported two CT scanner machines Redemption fine and penalty imposed Appellant contended that there was no mis-declaration - Chartered Engineer certificate obtained at back of appellant and principles of natural justice violated - Declared value should be accepted and there was no ground available to reject the same and onus was on Rev .....

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will be on appellant to establish that valuation as per his consent suffered from fatal infirmity and such onus has not been discharged Valuation as such is upheld.

It is simply a case of valuation dispute devoid of any mens rea on part of appellant - Appellant never consented for confiscation and penalty and did not forego its right for SCN or personal hearing - Confiscation and penalty ordered in violation of principles of natural justice Penalty set aside Decided partially i .....

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ng description:- Sl. No. Description Value (US$) 1. Used and Old GE DXI CT Scanner Machine (Model 2003) 31,000 2. Used and Old GE DXI CT Scanner Machine (Model 2001) 29,000 Total 60,000 The appellant submitted a Chartered Engineers certificate dated 15.03.2010 issued by Mr. Hirose Akira, Japan, according to which the machine manufactured in 2001 was valued at US$ 29,000 and another one manufactured in 2003 was valued at US$ 31,000, which were the values declared by the appellant. The appellant .....

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xamining the machines adopted the value which was US$ 72,000 (average of US$ 29,000 and US$ 1,15,000) for the CT scanner of 2001 model. Similarly, value for the 2003 model was given as US$ 78,750. Revenue adopted these values by citing Rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 2. The appellant submitted a letter stating that it accepts the value proposed by Revenue as detention and demurrage charges were adding up and added that neither it wanted any Sho .....

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ntion and demurrage charges and delay. (ii) The Chartered Engineer certificate suggesting the value which was accepted by Revenue was obtained at the back of the appellant. (iii) The principles of natural justice were violated as the Chartered Engineers certificate was relied upon without offering it opportunity to cross-examine the Chartered Engineer. (iv) The declared value should be accepted and there was no ground available to reject the same. It cited the Supreme Court judgement in the cas .....

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here was no mala fide or mis-declaration. The appellant cited CESTAT judgement in the case of M/s. Handtex Vs. CC, Raigad [2008 (226) ELT 665 (Tri.-Del.)]. 4. Ld. Departmental Representative, on the other hand, supported the impugned order. 5. We have considered the contentions of both sides. We find that whatever may be the reasons, the appellant expressly gave its consent to the value proposed by Revenue and expressly stated that it did not want any Show Cause Notice or personal hearing. Even .....

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ction and Revenue rightly did not proceed to further collect and compile all the evidences/basis into a Show Cause Notice as doing so, in spite of the appellant having consented to the enhancement of value and requested for no Show Cause Notice, could/would have invited allegation of harassment and delay in clearance of goods. When Show Cause Notice is expressly foregone and the valuation is consented, the violation of principles of natural justice cannot be alleged. In the present case, while v .....

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cited by the appellant is not relevant here as in that case there was no evidence that the assessee had consented to enhancement of value. 6. We find that the CESTAT s judgement in the case of Vikas Spinners Vs. CC, Lucknow [2001 (128) 143 (TRI Del],CESTAT, dealing with a similar situation, held as under:- 7.In our view in the present appeal, the question of loading of the value of the goods cannot at all be legally agitated by the appellants. Admittedly, the price of the imported goods declare .....

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990. Having once accepted the loaded value of the goods and paid duty accordingly thereon without any protest or objection they are legally estopped from taking somersault and to deny the correctness of the same. There is nothing on record to suggest that the loaded value was accepted by them only for the purpose of clearance of the goods and that they reserved their right to challenge the same subsequently. They settled their duty liability once for all and paid the duty amount on the loaded va .....

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y, in the case of Guardian Plasticote Ltd. Vs. CC (Port), Kolkotta [2008 (223) ELT 605 (Tri. Kol.)] CESTAT has held as under:- 4. The learned Advocate also cites the decision of the Tribunal in the case of M/s. Vikas Spinners v. C.C., Lucknow - 2001 (128) E.L.T. 143 (Tri.-Del.) in support of his arguments. We find that the said decision clearly holds that enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from challenging the same subsequently .....

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