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2015 (11) TMI 203 - CESTAT NEW DELHI

2015 (11) TMI 203 - CESTAT NEW DELHI - TMI - Valuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - Held that:- Revaluation was done based upon the NIDB data and was in no way arbitrary or unreasonable. - Duty was paid at the enhanced value without protest. This shows that the appellant s contention that they did not accept the revised transaction value is obviously untenable. By consenting to enhancement of value and thereby voluntarily forgoing the .....

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n when the goods are no longer available for inspection and Revenue rightly did not proceed further collect and compile all the evidences/basis into a show cause notice, more so because had Revenue insisted upon issuing a show cause notice, in spite of the appellant having consented to the enhanced value and requested for no show cause notice it could/would have invited allegation of harassment and delay in clearance of goods. When the show cause notice is foregone and the valuation is consented .....

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S dollars 1387 for goods namely aluminium scrap of tense and taint was rejected and the assessable value was re-determined at US dollars 1875 per metric ton under Rule 9 of the Customs Valuation (Determination of Prices of Imported Goods), Rules, 2007. 2. The appellant has contended that : (a) The transaction value has to be accepted and the loading has been done arbitrarily, (b) No grounds have been given for rejecting the transaction value. It cited the judgement in the case of Eicher tractors .....

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that both the lower authorities have clearly recorded that the appellant had consented for the revised value in writing. It is also a fact that the duty was paid at the enhanced value without protest. This shows that the appellant s contention that they did not accept the revised transaction value is obviously untenable. By consenting to enhancement of value and thereby voluntarily forgoing the requirement for a show cause notice, the appellant made it unnecessary for Revenue to establish the va .....

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show cause notice, more so because had Revenue insisted upon issuing a show cause notice, in spite of the appellant having consented to the enhanced value and requested for no show cause notice it could/would have invited allegation of harassment and delay in clearance of goods. When the show cause notice is foregone and the valuation is consented, the violation of principles of natural Justice cannot be alleged. In these circumstances, alternatively also, allowing the challenge to the valuation .....

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ry or unreasonable. 5. 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 declared by them was US $ 0.40 per Kg. but the same was not accepted and loaded to US $ 0.50 per Kg. This loading in the valu .....

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tion 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 value of the goods. The ratio of the law laid down by the Apex Court in Sounds N. Images, (supra) is not at all attracte .....

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