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M/s Daimler Chrysler India Pvt Ltd Versus Commissioner of Customs, New Delhi

Valuation - request for provisional clearance of imported cars against an ATA Carnet for the purpose of exhibition at Auto Expo - The adjudicating authority ordered the assessable value to be taken as Carnet price + Insurance + Freight + Landing Charges. Before the Commissioner (Appeals) the appellant also pleaded that since their case is under investigation by SVB Mumbai in respect of other cars imported, the lower authority ought to have permitted provisional clearance after acceptance of 1% R .....

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he cars was being examined by Special Valuation Branch (SVB), Mumbai, the lower authorities ignored this aspect and did not allow the provisional assessment on similar basis in the case of the cars imported under Carnet. In any case it is shown by the Ld. Advocate that the SVB Order did not establish that the value between appellant and their Principal had influenced the price and had consequently accepted the declared prices. Therefore, we find no reason to differentiate between the cars import .....

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value shall be determined on the basis of the price of the goods on the domestic market of the country of exportation.

Carnet value does not constitute assessable value under Section 14 of the Customs Act. - Appeal allowed - Decided in favor of appellants. - Appeal No. C/2306/2004-Mum - Dated:- 11-9-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri T Viswanathan, Adv For the Respondent : Shri Chatru Singh, Assistant Commissioner (AR) ORDER Per P S P .....

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s of Entry was substantially lower than that on the Carnet document. The adjudicating authority ordered the assessable value to be taken as Carnet price + Insurance + Freight + Landing Charges. Before the Commissioner (Appeals) the appellant also pleaded that since their case is under investigation by SVB Mumbai in respect of other cars imported, the lower authority ought to have permitted provisional clearance after acceptance of 1% Revenue deposit. However their pleas were rejected and the Com .....

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e models of cars imported under specific Bills of Entry around the same time when the cars were imported under the Carnet, at the lower prices as compared to values mentioned in the Carnet. The values declared in the Bills of Entry in respect of cars imported under Carnet at the time of sale of such cars corresponded to values declared in the regular imports. 4.1 Ld. Counsel also stated that the SVB Order dt. 27.1.2005 in the case of the appellant held that the relationship between the importer .....

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oth sides. 7. We find that goods imported under ATA Caret are allowed duty free in terms of Notification No. 157/90-Cus dated 28.3.1990. Normally, the goods have to be exported within six months. But during the relevant time sale of such goods was permitted on payment of Customs duty with prior approval of the Government of India. This permission was obtained by the appellant who had bought the cars from M/s. Daimler Chrysler AG, Germany who initially imported the cars under ATA Carnet. The ques .....

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tee which is submitted by the exporter to the Automobile Association which in turn guarantees the re-import of the car. In this particular case when import of identical cars have been made at lower values which are comparable to the value declared at the time of filing Bill of Entry for sale of the cars imported under Carnet, there is no justification to take the higher value mentioned in the Carnet. The appellant gave specific Bills of Entry Nos. 543752, 541155, 510318 under which contemporaneo .....

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