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Commissioner of Customs (Import) , JNCH, Nhava-Sheva Versus M/s. Shivom Industries & Chemicals Pvt. Ltd.

2016 (1) TMI 191 - CESTAT MUMBAI

Valuation of goods - Rejection of loading in value of Cloves imported, said to be of Brazil Origin, from US$ 1475 PMT to US$3100 PMT - Held that:- As per A.O., a Certificate of Origin has been produced which is signed by the Singapore India Chamber of Commerce. Although, this certificate is not available with either side, we find from the records that the authenticity of the certificate has not been verified or challenged by the department. Therefore, we find no reason to doubt this certificate. .....

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Rules sequentially and properly as per law. The Commissioner has stated that evidence of importation available in the Directorate of Valuation show a much lower price. In the grounds of appeal, this fact has not been challenged by the department. The department should have first discarded evidence of contemporaneous imports. - no enquiries were made as to the origin of the goods. It is a fact that the prices of agricultural produce can vary significantly due to various factors such as quality, s .....

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t has challenged impugned Order-in-Appeal under which the Commissioner (Appeals) has rejected the loading in value of Cloves imported, said to be of Brazil Origin, from US$ 1475 PMT to US$3100 PMT as ordered by the adjudicating authority. 2. In the adjudication Order it is stated that the contract between the suppliers and importer is not approved by the Chamber of Commerce of the producing country i.e. Brazil. The Country of Origin Certificate is not signed by the Chamber of Commerce of Brazil .....

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alue. The Commissioner (Appeals) held that evidence of importation available in the Directorate of Valuation show a much lower price. Further the department did not dispute the Brazil Origin of the goods. He accordingly set side the order of the adjudicating authority. 3. Heard both sides and considered the submissions. 4. We find that as per A.O., a Certificate of Origin has been produced which is signed by the Singapore India Chamber of Commerce. Although, this certificate is not available wit .....

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/Sri Lankan Origin whose prices are published in the Public Ledger . Instead, he straightaway proceeds to Rule 8 of the Customs Valuation Rules. In our view, he has not proceeded through the Rules sequentially and properly as per law. The Commissioner has stated that evidence of importation available in the Directorate of Valuation show a much lower price. In the grounds of appeal, this fact has not been challenged by the department. The department should have first discarded evidence of contemp .....

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