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2015 (3) TMI 1142 - CESTAT NEW DELHI

2015 (3) TMI 1142 - CESTAT NEW DELHI - 2015 (329) E.L.T. 406 (Tri. - Del.) - Re-assessment in terms of rejection of transaction value- Appellants imported cloves describing them as “Cloves FAQ Grade CG-3 (origin as Madagascar as per contract and declared value of USD 2000 PMT CIF- The primary adjudicating authority held that “no grade or quality” has been mentioned in the contract and same mentioned in the invoice to hoodwink the revenue therefore the transaction value rejected and assessed at U .....

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rade cloves and so the appellants tried to hoodwink Revenue. It is also seen that the re-assessment has been done only on the ground of adopting the value of identical goods sold for export to India and imported at or about the same time as the goods being valued. In this regard, it is useful to refer to the definition of “identical goods” given in Rule 2(d) of the said Valuation Rules in terms of which one of the conditions for the goods to be called “identical goods” is that they should be pro .....

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ng to the same goods and the same time and quantity and quality in order to reject the transaction value.” Therefore, the reassessment under Rule 5 ibid based on the value of cloves of different country of origin is unsustainable. - Decided in favour of appellant with consequential relief - C/543/2010-CU-(DB) - Final Order No. A/50935/2015-CU(DB) - Dated:- 11-3-2015 - Shri Ashok Jindal, Member (J) and R.K. Singh, Member (T) Shri Prabhat Kumar, Advocate, for the Appellant. Shri B.B. Sharma, DR, f .....

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ves FAQ Grade CG-3 (origin as Madagascar as per contract No. KT/USPK/CLV/MAD/21/04, dated 1-3-2005 for 25 MTS) and declared value of USD 2000 PMT CIF. The primary adjudicating authority held that no grade or quality has been mentioned in the contract and no prudent person will enter into a contract for supply of considerable quantity of goods without knowing its quality and that surprisingly invoice indicates grade which does not exist anywhere and further that so far as the grade CG-3 is concer .....

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tom Valuation (Determination of Valuation of Imported Goods) Rules, 2007. The exact sentence of the primary adjudicating authority is reproduced below : Therefore, I proceed to determine the value under Rule 5 of said Valuation Rules, which provide that value of imported goods shall be the transaction value of identical goods sold for export to India and imported at or about the same time as the goods are being valued. The primary adjudicating authority thus adopted the value of cloves of Zanzib .....

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-in-Original. These contemporaneous imports are of cloves of Zanzibar origin by different importers through Chennai Customs House on or about the same time the impugned imports were made by the appellant. In the instant case, though the appellant imported cloves of FAQ quality of Madagascar origin but the adjudicating authority had loaded the value of these goods based on the contemporaneous imports of cloves of Zanzibar origin because the international price of cloves of Madagascar/Zanzibar/ Co .....

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tated that in the EU the most popular quality is CG-3 quality from Madagascar and Zanzibar. Obviously, the adjudicating authority has mis-guided himself into believing that there was no CG-3 grade cloves and so the appellants tried to hoodwink Revenue. It is also seen that the re-assessment has been done only on the ground of adopting the value of identical goods sold for export to India and imported at or about the same time as the goods being valued. In this regard, it is useful to refer to th .....

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