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Commissioner of Customs (Prev) , Mumbai Versus M/s. Swastik Optical Co. Pvt. Ltd.

2015 (12) TMI 857 - CESTAT MUMBAI

Duty demand - Enhancement in value of goods - Violation of principle of natural justice - benefit of the Notification No. 149/95 - Held that:- Except for the non declaration of brand in the Bills of Entry the other misdeclaration alleged by the Revenue is lower value declared in the Bills of Entry. To arrive at the correct value, a market inquiry was done. In spite of clear directions by the Commissioner(Appeals) in the first stage, we find that principles of natural justice still remained viola .....

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y considered margin of profit of 50% and 25% at the retail and wholesale stage respectively without giving any supportive evidence as to how this percentage was arrived at. Another flaw in arriving at the assessable value is that although spectacles are said to be of various brands, when it came to the market inquiry the same retail price was considered in respect all spectacles. This itself makes the market enquiry questionable and unreliable. - Revenue has not also explained why Rule 5 and .....

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iew i.e failure to observe principles of natural justice as well as no following appropriate procedure for arriving at assessable value. However, we do agree with order of the Commissioner(Appeals) in denying benefit of the Notification No. 149/95 as the importer admitted that they are not an Actual User. - Decided against Revenue. - APPEAL NO. C/689/04 - A/3262/2015-WZB-CB - Dated:- 20-8-2015 - Mr. P.S. Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) Shri. S.J. Sahu, Asst. Com .....

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mmissioner (Appeals) vide his order dated 1/4/2004. 2. The case is built by the Custom department on the import of spectacle parts under three Bills of Entry. Allegation of the Revenue is that the brand of spectacle (parts of which were imported) was not declared deliberately and that the parts make a complete spectacle frame. Revenue made some market inquiry and found that the spectacles made out of such spectacle parts as sold at the retail level at value of ₹ 2000/- per piece. In his st .....

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enue that the importer not being actual user was not entitled for the benefit of Notification No. 149/95 for payment of CVD. Adjudicating authority confirmed the demand of duty and imposed penalty. Commissioner (Appeals) set aside the Order-in-Original except to the extent of denying the benefit of Notification No. 149/95. Revenue is in appeal against this order of Commissioner (Appeals). 3. Both, Counsel and Ld. A.R. reiterated the submissions made earlier as well as in the grounds of appeal by .....

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les of natural justice still remained violated. In the impugned order, the Commissioner(Appeals) has clearly recorded that the Department is duty bound to convey to the respondent the name of the market, name of the address of the person from whom market inquiry was made, name of the product including brand name for which inquiry were made and retail sale price of the product item-wise of brand-wise. Further the method of arriving at the assessable value from the retail sale price needs to be su .....

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