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2015 (11) TMI 1090 - CESTAT BANGALORE

2015 (11) TMI 1090 - CESTAT BANGALORE - 2016 (332) E.L.T. 381 (Tri. - Bang.) - Undervaluation of import of plastic chairs and CD holders - Revenue called for manufacturer's invoice from the importers, who could not produce the same. - Whether the Revenue’s reliance upon the printout retrieved from a CD recovered during search which relates to the export declaration made by the manufacturer while sending the goods to M/s. UNI Pure Ltd. UK, who is the supplier of the goods to the appellant, is a s .....

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d that they have paid their supplier an amount shown in the contract raised in the invoices and they are not aware of the manufacturer s price as also of the fact as to why the supplier has sold them the consignment at a reduced value even if, as per the Revenue, he has received the same at a higher value. - It is not proved on record that the supplier has procured the goods at that price shown in the said printout. In any case, it is only an export declaration made at Taiwan and cannot be adopt .....

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the present case has not produced any contemporaneous evidence and the reliance by the Revenue to another import at Chennai Port cannot be held to be contemporaneous inasmuch as the goods are not of the same country of origin. The reference to the contemporaneous import is in respect of European origin goods whereas the goods in the present case are of Taiwan origin. As such we find no reasons to doubt the transaction value declared by the appellant. The enhancement of the same based upon the so .....

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Neetu James, Advocate and Mr. N. Jagadish, Superintendent (AR), we note that the appellant imported a consignment of plastic chairs and CD holders of Taiwan origin in 1156 cartons and filed bill of entry dated 23.3.2001 declaring the value of the goods as US $ 8658.80 (assessable value of ₹ 4,14,331/-). The Bill of Entry filed by the appellant was supported by invoice dated 6.3.2001 issued M/s. UNI Pure Ltd., UNI Pure House, South Way, UK along with packing list, Bill of Lading, country o .....

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zed. A printout retrieved from a CD, recovered during the search was a message sent to one Shri Naresh by M/s. Wellrun Hardware Company, Taiwan, the manufacturer of the goods. As all other particulars mentioned in the said document tallied with the imported consignment except the value, Revenue entertained a view that the value as reflected in the said document was the correct value. The said document was shipping bill for export to M/s. UNI Pure Ltd. showing the export value declaration by M/s. .....

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re of the manufacture of the goods. He further deposed that they entered into a contract with M/s. UNI Pure Co. Ltd. and who agreed to supply the entire consignment at US $ 8658.50. They were not aware of the manufacturer being M/s. Wellrun Hardware Company Ltd., who according to the retrieved document had supplied the goods to M/s. UNI Pure Company Ltd. with a copy to them. He deposed that the imported consignment was supported by the documents showing that they have only paid an amount of US $ .....

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he differential duty by adopting the higher value along with interest and imposition of penalty and confiscation of the goods. The notice culminated into an order passed by the original adjudicating authority and upheld by Commissioner (A). Hence the present appeal. 3. After hearing both the sides, it is seen that Revenue strongly relied upon a computer printout seized from the CD which related to the sale of goods by the manufacturer M/s. Wellrun Hardware Company Ltd. of Taiwan to M/s. UNI Pure .....

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s to the export declaration made by the manufacturer while sending the goods to M/s. UNI Pure Ltd. UK, who is the supplier of the goods to the appellant, is a sufficient documentary evidence to enhance the value of the consignment. Admittedly the appellant has received the goods from M/s. UNI Pure Ltd. under a written sales contract. M/s. UNI Pure Ltd. have also raised an invoice reflecting the value of the goods as US $ 8658.80. No further enquiry stand made by the Revenue either from the manuf .....

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of the fact as to why the supplier has sold them the consignment at a reduced value even if, as per the Revenue, he has received the same at a higher value. Even otherwise we note that the document retrieved from the CD, which stands messaged to one Shri Naresh is not the document which is authentic enough to be relied upon inasmuch as the same is neither signed nor certified by any person nor does it establish beyond doubt that the manufacturer has sold the goods at a higher value to the M/s. U .....

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hance the value. Reference can be made to Tribunal s decision in the case of Truwood Pvt. Ltd. vs. Commissioner of Customs, Visakhapatnam: 2005 (186) E.L.T. 135 (Tri.-Del.) wherein it was held that enhancement of value sought on the basis of photocopies of export declaration obtained from the foreign customs, the original copies of which were not brought on record, cannot be held to be justified. It was further observed that such documents being unsigned, no presumption can be raised under Secti .....

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d that the value enhancement on the basis of computer printout cannot be held to be a valid enhancement, in the absence of evidence of contemporaneous imports. 3.3 When we apply the ration of the above decisions to the facts of the present case, we find that the only evidence relied upon by the Revenue is a document retrieved from the CD found in the appellants premises. That retrieved document is addressed to one Mr. Naresh who has not been examined at all. It is not proved on record that the .....

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