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2015 (11) TMI 1086 - CESTAT NEW DELHI

2015 (11) TMI 1086 - CESTAT NEW DELHI - TMI - Valuation of goods - Enhancement in value of goods - Held that:- Enhancement of value has been done merely on the basis of the statements of the indenters who too spoke about value of the said goods in Malaysia. Enhancement of value merely on the basis of such statements of the indenters in the absence of any inculpatory statement of the assessee -appellant and without the support of value of any contemporaneous imports of identical / similar goods i .....

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ls have been filed against order-in-appeal dated 10.08.2010 passed in respect of primary adjudication order dated 22.10.2009 the order portion of which is reproduced below. "(a) I reject the declared unit price of US$ 280 PMT of the goods imported by them under bill of entry No. 563799 dt. 12.01.2007 under Rule 12 of the Valuation Rule read with section 14 of the Customs Act, 1962 read with rules 4 and 10A of the Customs Valuation (Determination of Prices of the Imported Goods) Rules, 1988. .....

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77; 7,33,104/- against bills of entry Nos. 563799 dt. 12.01.2007 under section 28(2) of the Act and order to appropriate the customs duty amounting to ₹ 6,00,142/- already paid at the time of clearance and also recovered interest to under Section 28AB of the Customs Act, 1962. (d) I impose penalty of an amount equal to the total amount of differential duty ₹ 7,33,104/- on M/s Groversons, under Section 114A of the Customs Act, 1962. (e) Since it is a case of proprietorship firm, separ .....

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imposed hereinabove". 2. We find it useful to reproduce the entire (impugned) order in appeal and the relevance of so doing will become apparent on perusal of the same. "The following two appeals mentioned against each of them have been filed against Order-in-Original No.561/2009, dated 26.10.2009 passed by the Additional Commissioner of Customs, SIIB, ICD, Tughlakabad, New Delhi. S. No. Appeal No. Appellant's Name & Address Filed on 1 ICD/347/2010 Sanjeev Grover, 4 Laxmi Ratt .....

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fatty material and not fatty acid oil, as declared. The value in case of fatty material attracts higher value, as per contemporaneous import. The details has been discussed in the OIO. Sh. Rajesh Chibber, Advocate appeared and re-iterated the submissions contained in the appeal petition. He argued that the case has been built on the basis of statements of external indenting agents, and these cannot be held as true, without corroborative evidences. He further argued that the value of goods have .....

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antages, at the cost of Revenue. Loading of value has been discussed in the OIO, it appears to be OK. Reliancon data of contemporaneous import - value would have further strengthened the case of the department. Department has not been able to bring out any other evidences regarding involvement of importer and Sh. Sanjeev Grover in such import. Therefore , keeping the above in view, the value loading is upheld as per the rationale appearing in the OIO and Redemption Fine of ₹ 50,000/- only .....

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s evident from the foregoing order-in-appeal that the loading of value has been upheld on the ground that it has been discussed in the order-in-original. From the order-in-original we find that the loading has been upheld only on the basis of the statements of the indenters with no corroborative evidence. Indeed, the Commissioner (Appeals) himself observed that such loading appears to be O.K. and that reliance on data of contemporaneous import value would have further strengthened the case of th .....

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garding enhancement of value from US $ 280 PMT to US$ 420 PMT the primary adjudicating authority has noted as follows: "(b) Shri Rakesh Kumar, an indenting agent for Palm Fatty Acid Distillate for various importers in India and several Malaysian firms, in his voluntary statement dated 03.11.2006, inter-alia, stated that the prevailing prices of PFAD (Palm Fatty Acid Distillate) was around US$ 340 PMT in Malaysia; that the landed cost of PFAD in India was around US$ 440 PMT which included US .....

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